Jurisdiction briefing · NL

Netherlands

30% ruling for skilled migrants — narrowed in 2024, but still one of Europe’s most favourable expat regimes.

30→10%5-year ruling phase

49.5%Top income rate

EUMember-state status

Last reviewed21 April 2026Orientation only · verify before acting

Tax snapshot

The position in figures.

Headline treatment for an individual tax resident. Source, asset and treaty rules can change the payable result.

Top marginal income tax49.5%—

Capital gainsBox 3 deemedReform planned for 2027 actual-return basis

Wealth taxEffective via Box 3Deemed return taxed at 36%

Inheritance tax10–20% direct line above €25k—

Exit taxYes for shareholdings ≥5%—

CFC rulesEU ATAD—

Tax treaties~95—

Days for residency183—

Profile fit

Where the jurisdiction fits.

Best for

Skilled migrants benefiting from 30% ruling (now phasing 30%-20%-10% over 5 years)
Founders accessing EU markets and the BV (private limited) structure
Tech professionals with employers willing to sponsor the highly skilled migrant route

Consider carefully

Anyone with substantial savings — Box 3 deemed-return taxation distorts holdings
Family successions (10–20% IHT)
Buyers of older non-dom-style narratives — 30% ruling has been materially narrowed

Routes and regimes

Programmes that matter.

30% Ruling (Now 30/20/10)

For skilled migrants meeting salary thresholds: tax exemption on a portion of salary (30% for first ~20 months, 20% for next ~20, 10% for final ~20) for a maximum 5 years. Cap based on Wet Normering Topinkomens (~€233k base).

Highly Skilled Migrant Permit

Sponsored by an IND-recognised employer; minimum salary thresholds apply (~€5,331/month under 30, ~€6,074 over 30 in 2025). Spouse can work freely; leads to permanent residence after 5 years.

Planning risks

Pitfalls to resolve early.

01
The 30% ruling was narrowed in 2024 to a phased 30%-20%-10% schedule over 5 years (down from 30% flat for 5 years).
02
Box 3 deemed-return taxation can produce real-world rates above the underlying portfolio yield — actual-return reform is targeted for 2027.
03
Substantial-shareholder (≥5%) exit tax applies on departure with deferral arrangements, monitored long-term.
04
Anti-abuse rules for offshore holdings are strict; Dutch substance requirements have tightened.

Frequently asked

Direct answers.

Does the Dutch 30% ruling still exist?

Yes, but in a phased form: 30% for the first 20 months, 20% for the next 20, 10% for the final 20 — capped at the WNT income ceiling.

What is Box 3 in the Netherlands?

A deemed-return wealth tax: the government estimates a return on your savings/investments and taxes that estimate at 36%, irrespective of actual gains.

Is there a Dutch investor visa?

Yes — €1.25M into qualifying Dutch innovation funds — but rarely used due to strict conditions. Most HNWIs come via the highly skilled migrant or self-employed routes.