Netherlands: Expat Scheme (30% facility)

Who it is designed for

The Dutch Expat Scheme can allow an employer to reimburse part of qualifying pay tax-free when the employee meets recruitment, distance and expertise rules.

How the tax treatment works

Up to 30% tax-free reimbursement, subject to rules. The exact tax result depends on your income mix, social-security position, deductions and whether every entry condition remains satisfied. Use the finder for a first screen, then use the official source for the application mechanics.

What to check before relying on it

• Recruited or transferred from abroad.
• Generally lived more than 150 km from the Dutch border for more than 16 of the previous 24 months; official exceptions exist.
• 2026 expertise salary thresholds apply, with a lower threshold for qualifying under-30 master’s graduates.
• Certain scientific researchers and doctors in specialist training can be exempt from the salary threshold.

Where this regime can matter

The practical value of a special regime is the difference it creates over the period you expect to remain in the country. Compare the qualifying years with the ordinary tax system that applies before or after the relief, and separate employment income from investment, foreign-source and other income that may follow different rules. A strong headline rate can be less valuable if the route is short, difficult to maintain or does not cover the income that matters most to you.

Questions to answer before you rely on it

• Do I satisfy every prior-residence and arrival condition?
• Which parts of my remuneration are actually covered?
• Who must apply, and what is the deadline?
• What happens if I change employer, role or residence status?
• What tax and social-security rules apply when the special period ends?