Regimes: 3
Expatregeling (30%-regeling)
OpenFor people relocating
The employer may pay up to 30% (27% from 2027) tax-free as a reimbursement of extraterritorial costs.
Details
- Who
- Employees recruited from abroad (lived more than 150 km from the Dutch border for over 16 of the 24 months before hiring) with specific expertise: taxable salary above €48,013 (under 30 with a master's degree — above €36,497; no threshold for researchers and medical residents).
- How it works
- The employer may pay up to 30% of the base (salary + allowance) tax-free as extraterritorial cost reimbursement, limited to salary within the WNT norm (€262,000 in 2026); duration up to 5 years, reduced by earlier stays in the Netherlands within 25 years. From 2027 — 27% and higher salary thresholds (transitional rules for those in the regime before 2024).
- Duration
- Up to 5 years, shortened by earlier periods of stay or work in the Netherlands within the past 25 years.
- How to opt in
- The employer and employee file a joint request with the Belastingdienst and receive a decision (beschikking); the employer then applies it through payroll.
- Limits and risks
- Requires the salary threshold and scarce expertise; the base is capped at the WNT norm (€262,000 in 2026). It does not remove social security premiums or change the rest of the tax.
- Legal basis
- Wet op de loonbelasting 1964, art. 31a lid 2 onderdeel e; Uitvoeringsbesluit loonbelasting 1965, art. 10e–10ej
- Checked
- 4 November 2026
Ondernemersaftrek (zelfstandigenaftrek, startersaftrek) en MKB-winstvrijstelling
OpenFor the self-employed
Self-employed deduction €1,200, starter's deduction a further €2,123, then 12.7% of profit exempt (MKB-winstvrijstelling).
Details
- Who
- Self-employed entrepreneurs (ondernemer, including ZZP freelancers) spending at least 1,225 hours a year on the business (hours criterion); the SME profit exemption applies to all entrepreneurs.
- How it works
- Profit is taxed under the general box 1 scale but reduced by the self-employed deduction of €1,200 (2026), the starter's deduction of +€2,123 (up to 3 times in the first 5 years), and then by the SME profit exemption of 12.7% of profit; there is no simplified or flat tax for freelancers.
- Duration
- Starter's deduction at most 3 times in the first 5 years of business; the other reliefs have no time limit.
- How to opt in
- Claimed in the annual income tax return; for the deductions keep a record of hours (at least 1,225 a year).
- Limits and risks
- They only reduce box 1 profit; national insurance premiums and the income-related Zvw contribution remain payable. There is no simplified or flat-rate system for freelancers.
- Legal basis
- Wet inkomstenbelasting 2001, art. 3.6, 3.74, 3.76, 3.79a
- Checked
- 4 November 2026
Tarief en heffingskortingen vanaf de AOW-leeftijd
OpenFor pensioners
First bracket at 17.85% instead of 35.75%, plus the ouderenkorting.
Details
- Who
- Individuals who have reached the AOW (state pension) age and are taxable in the Netherlands.
- How it works
- From the AOW age the AOW premium (17.90%) is no longer due, so the combined first-bracket rate is 17.85% instead of 35.75%; extra income-dependent tax credits for older people (ouderenkorting) apply.
- How to opt in
- Automatic from reaching the AOW age — through withholding on pensions and in the annual return.
- Limits and risks
- Does not affect boxes 2 and 3; Wlz and Anw premiums and the Zvw contribution remain payable. Non-residents not insured in the Netherlands pay no AOW premium anyway.
- Legal basis
- Belastingdienst: tarieven en heffingskortingen 2026 (17,85 % na de AOW-leeftijd)
- Checked
- 4 November 2026
DoubleTaxation