New
New salary thresholds for the 30% ruling and highly skilled migrants take effect from January 1, 2026. These updates reflect annual indexing for inflation and ensure market conformity.
30% Ruling Salary Thresholds 2026
The salary norms apply to the annual taxable salary after deducting the 30% tax-free allowance.
| Category | 2026 Threshold (Annual) | 2025 Comparison |
| Standard requirement | > €48,013 | > €46,660 |
| Under 30 with qualifying Master’s | > €36,497 | > €35,468 |
| Scientific researchers/specialist trainees | No threshold | No threshold |
Practical tip: Use norm + €1 in payroll to ensure compliance, as the salary must strictly exceed the threshold.
Income Cap for 30% Ruling
The maximum income threshold (Balkenende/WNT norm) is €262,000 annually; the 30% allowance does not apply above this level. Transitional rules ended December 31, 2025, so the cap now applies universally. Pro rata application holds for partial-year rulings.
Outlook: 27% Rate from 2027
New and ongoing 30% rulings started in 2024 or later shift to a permanent 27% rate from January 1, 2027, within remaining validity and income cap.
Highly Skilled Migrant Salary Thresholds 2026
These are minimum gross monthly salaries excluding holiday allowance, requiring market conformity and monthly payment.
| Category | 2026 Threshold (Monthly) |
| HSM / ICT ≥ 30 years | €5,942 |
| HSM / ICT < 30 years | €4,357 |
| Reduced HSM (e.g., search year) | €3,122 |
| EU Blue Card | €5,942 |
| Reduced EU Blue Card | €4,754 |
Key Distinction: 30% vs Immigration Rules
The 30% ruling tests the employee’s annual taxable salary after deducting the 30% tax-free allowance (fiscaal loon). This must exceed thresholds like €48,013 (standard) or €36,497 (under 30 with Master’s) for 2026. Failure here means no tax benefit, even if immigration is approved.
In contrast, IND immigration rules check the gross monthly salary (bruto loon, excluding holiday pay) against lower minima like €5,942 (HSM ≥30 years). These ensure market conformity for residence permits but do not guarantee 30% eligibility.
Non-compliance with either regime fully disqualifies the employee: no visa without IND approval, no tax ruling without Belastingdienst norms. Expat packages must track both annually, pro rata for partial years, as they use different salary definitions and test moments.
30% ruling thresholds test taxable salary post-allowance, separate from IND’s gross salary checks for residence permits. Non-compliance with either voids eligibility entirely—please monitor both for expat packages.