Dutch Expat Scheme Salary Thresholds Increase in 2026: What Employers and Expats Need to Know
As of 1 January 2026, the Dutch government will increase the minimum salary requirements for employees applying for or already benefitting from the Dutch Expat Scheme (formerly known as the 30% ruling).
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This change has direct consequences for highly skilled migrants, EU Blue Card holders, orientation-year graduates, and their employers. In this article, we explain what is changing, who is affected, and what actions you should take now to stay compliant and optimise payroll.
What Is Changing in 2026?
New Minimum Salary Requirements (After Applying the Expat Scheme).
The Dutch Tax Authorities (Belastingdienst) have confirmed the following new taxable income thresholds for 2026:
2026: € 48,013
2025: € 46,660
This amount refers to the taxable salary after the scheme is applied.
Employees Under 30 With a Master’s Degree
For employees under 30 holding a Master’s degree equivalent to a Dutch Master's:
2026: € 36,497
2025: € 35,468
Scientific Researchers
Good news remains for this group:
No minimum taxable income requirement applies to scientific researchers.
Maximum Salary Cap Introduced in 2026
As of 1 January 2026, the Dutch Expat Scheme will also be subject to a maximum salary basis, aligned with the Standards for Remuneration Act (WNT).
Maximum salary basis: € 262,000 per year
Maximum tax-free allowance (30%): € 78,600
Any income above € 262,000 will be fully taxed at regular Dutch income tax rates.
Who Is Most Affected by These Changes?
These adjustments are particularly relevant for:
Employers with international staff close to the minimum salary thresholds
Startups and scale-ups employing highly skilled migrants
Employees nearing the end of an employment contract or salary step
Orientation-year graduates transitioning to permanent contracts
Payroll departments applying the Dutch Expat Scheme automatically, without an annual review
Failing to meet the minimum salary requirement may result in loss of the scheme, leading to higher net tax costs for employees and potential payroll corrections.
What Should Employers Do Now?
1. Review 2025 Payroll Data
We strongly recommend reviewing the 2025 taxable salary of employees who:
Currently use the Dutch Expat Scheme
or are expected to apply in 2026
Pay special attention to:
Bonus structures
Part-time arrangements
Salary indexations
Changes in working hours
2. Optimise Payroll Where Needed
In some cases, salary restructuring or optimisation within legal boundaries may prevent employees from falling below the threshold.
3. Communicate Proactively With Employees
Early communication avoids surprises in January 2026 and supports employee retention.
