The Dutch Tax Administration describes the Expat Scheme as a facility for employees who come from abroad and meet the stated conditions.
2026 expertise standards
The standard 2026 salary threshold is more than €48,013 of taxable annual wages excluding the specific exemptions. For a qualifying employee under 30 with a Dutch academic master's degree or equivalent foreign degree, the threshold is more than €36,497. Scientific researchers at designated institutions and doctors in specialist training can qualify without the income standard.
Recruited from abroad
The employee must generally be recruited from outside the Netherlands. The border-region restriction also requires more than 16 of the prior 24 months to have been spent more than 150 km as the crow flies from the Dutch border, with official exceptions.
Duration
A decision can run for up to five years, and prior Dutch work or residence can reduce the remaining period.