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The 30% ruling and your mortgage in the Netherlands
Many expats receive part of their salary tax-free under the 30% ruling. Here is how the ruling works in 2026, what changes in 2027, and what it means when you apply for a mortgage.
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Short answer: Under the 30% ruling (expatregeling) your employer can pay up to 30% of your salary as a tax-free allowance in 2026. From 2027 the maximum drops to 27%, and the ruling lasts at most 5 years. Lenders differ in how they count this income for your mortgage, so an adviser who knows each lender’s policy can make a real difference to how much you can borrow.
How the 30% ruling works in 2026
The 30% ruling is a tax advantage for employees recruited from abroad with specific expertise. Your employer may pay part of your salary as a tax-free allowance for extra costs of living in the Netherlands. The main rules according to the Dutch government and the Tax and Customs Administration:
| Rule | 2026 |
|---|---|
| Maximum tax-free allowance | 30% (27% from 2027) |
| Salary threshold | Taxable salary above €48,013; €36,497 if you are under 30 and have a master’s degree |
| No salary threshold | Scientific researchers at designated institutions and doctors training to become medical specialists |
| Maximum allowance | At most €78,600 tax-free in 2026 |
| Duration | At most 5 years |
Employees who already used the ruling at the end of 2023 keep the rules that applied to them then. For the exact conditions in your situation, check with your employer or a tax adviser.
How lenders look at 30% ruling income
How much you can borrow depends on your income under the Dutch lending standards, which the government sets every year on the advice of Nibud. With the 30% ruling, part of your salary is a tax-free allowance, and lenders do not all treat that part the same way. Some count the tax-free allowance as part of your income; others are stricter. That is why the same salary can lead to a different maximum mortgage at different lenders.
Also think about the long term. The ruling ends after at most 5 years, and from 2027 the percentage drops to 27%. Your net income will then fall, while your mortgage payments stay the same. A good adviser checks whether your monthly payments remain affordable after the ruling ends. Get a first estimate with the mortgage calculator.
What happens when the ruling ends?
The ruling lasts at most 5 years, and from 2027 the maximum drops from 30% to 27%. Your gross salary does not change, but your net pay does. Your mortgage payment stays the same, so it is worth planning for that moment before you buy.
- Test your budget without the ruling. Can you pay the monthly amount comfortably from your net salary once the tax-free part is gone? If the answer is no, borrow less.
- Keep savings aside. Buyer’s costs already come from your own money; a buffer on top helps when your net income drops.
- Think about your fixed-rate period. A longer fixed period gives certainty about your payment, which matters more when your income will change.
- Check the end date. Your decision letter from the tax authorities states the final date of the ruling. Put it in your calendar.
Not sure whether your plan is still affordable afterwards? That is exactly the calculation an independent adviser makes with you, free of charge in the first conversation.
Mortgage interest deduction with the 30% ruling
The 30% ruling is a separate arrangement from the mortgage interest deduction. If you meet the normal conditions, such as repaying on an annuity or linear basis within 30 years, you can deduct your mortgage interest as any other homeowner. Read how the mortgage interest deduction works.
Frequently asked questions about the 30% ruling and mortgages
Does the 30% ruling count as income for a mortgage?
That differs per lender. Some count the tax-free allowance as income, others are stricter. An independent adviser knows the policies and can compare the outcome at different lenders.
What changes in 2027?
The maximum tax-free allowance drops from 30% to 27% and the salary threshold goes up. Employees who already used the ruling at the end of 2023 keep their existing rules.
How long does the 30% ruling last?
At most 5 years. Plan for the moment it ends, because your net income will then be lower.
Can I still deduct mortgage interest with the 30% ruling?
Yes, if you meet the normal conditions for the mortgage interest deduction, such as annuity or linear repayment within 30 years.
Related guides
Read our guides to buying a house in the Netherlands and getting a mortgage with a residence permit, or start at the expat mortgage guide.
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