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General information, not tax, legal or financial advice. Your contract and cao (collective agreement) can add rules on top of the law.

1. 1. Check your contract

   Fixed-term or permanent? Look for the probation period (proeftijd), holiday allowance and whether a cao applies.

   Juridisch Loket · Wanneer krijg ik een vast contract? ↗ · Juridisch Loket · Proeftijd ↗
2. 2. Ask about the 30% ruling before you start

   If you're recruited from abroad, your employer can apply for the 30% facility. Agree the allowance in advance.

   Belastingdienst · Can I apply for the Expat Scheme (30% facility)? ↗ · Rijksoverheid · Expatregeling (30% → 27% from 2027) ↗
3. 3. Set up DigiD for taxes and toeslagen

   You'll need DigiD for Mijn Belastingdienst and Mijn toeslagen (health, rent and childcare allowances).

   Government.nl · Applying for a DigiD ↗ · Dienst Toeslagen ↗
4. 4. File your tax return each spring

   Your return is usually due by 1 May. In the year you arrive you file an M-form (migration return), online from 1 May.

   Belastingdienst · Wanneer moet mijn aangifte inkomstenbelasting binnen zijn? ↗ · Belastingdienst · Aangifte over het jaar van immigratie (M-aangifte) ↗

Key facts

30% ruling 2026

Up to 30% tax-free, max 5 years; salary threshold €48,013 (€36,497 under 30 with a master's); allowance capped at €78,600 (salary €262,000) Belastingdienst · Can I apply for the Expat Scheme (30% facility)? ↗ · Rijksoverheid · Expatregeling (30% → 27% from 2027) ↗

30% ruling from 2027

Drops to max 27% with a higher salary threshold; rulings applied by 31 Dec 2023 keep 30% Rijksoverheid · Expatregeling (30% → 27% from 2027) ↗

Chain rule (ketenregeling)

Max 3 temporary contracts within max 3 years; the next one is permanent. A gap of more than 6 months resets the chain Rijksoverheid · Wet arbeidsmarkt in balans (ketenregeling 3 contracts in 3 years) ↗ · Juridisch Loket · Wanneer krijg ik een vast contract? ↗

Probation (proeftijd)

None for contracts of 6 months or less; max 1 month (over 6 months, under 2 years); max 2 months (2 years+ or permanent) Juridisch Loket · Proeftijd ↗ · Rijksoverheid · Welke regels gelden er bij een proeftijd? ↗

Holiday allowance

At least 8% of your gross annual salary (vakantiegeld) Rijksoverheid · Hoe hoog is mijn vakantiegeld? ↗

Minimum wage (21+)

€14.99 gross per hour from 1 July 2026 Rijksoverheid · Bedragen minimumloon 2026 ↗

Tax return deadline

Usually 1 May (check the date on your letter) Belastingdienst · Wanneer moet mijn aangifte inkomstenbelasting binnen zijn? ↗

Bookmark these

• Belastingdienst · Can I apply for the Expat Scheme (30% facility)? ↗

  The 30% facility (expat scheme): every condition and the 2026 thresholds, in English.

• Rijksoverheid · Expatregeling (30% → 27% from 2027) ↗

  Rijksoverheid on the expat scheme, including the 2027 change to 27%.

• Juridisch Loket · Wanneer krijg ik een vast contract? ↗

  Juridisch Loket: when a temporary contract becomes permanent. Free legal help too.

• Juridisch Loket · Proeftijd ↗

  Juridisch Loket: how long your probation may be.

• Rijksoverheid · Bedragen minimumloon 2026 ↗

  Official minimum wage amounts for 2026, by age.

• Rijksoverheid · Hoe hoog is mijn vakantiegeld? ↗

  How your holiday allowance is calculated.

• Dienst Toeslagen ↗

  Health, rent and childcare allowances, and the kindgebonden budget.

• Belastingdienst · Aangifte over het jaar van immigratie (M-aangifte) ↗

  The M-form: your tax return for the year you moved here.

• Belastingdienst · Filing an online tax return in 4 steps ↗

  Filing an online tax return in 4 steps, in English.

• I amsterdam · 30% tax ruling ↗

  I amsterdam's explainer on the 30% ruling (check Belastingdienst for the rules).

• I amsterdam · Finances and taxes ↗

  I amsterdam on bank accounts, taxes and insurance.

• I amsterdam · Employee rights and labour law ↗

  I amsterdam on Dutch employment law, dismissal and benefits.

• I amsterdam · Opening a bank account ↗

  Opening a Dutch bank account as a newcomer.

Common questions

My employer offers a 12-month contract. Is that normal?

Fixed-term contracts are common. The law allows up to 3 temporary contracts in up to 3 years; a 4th contract, or working longer than 3 years on more than one contract, makes it permanent. A cao may allow up to 6 contracts in 4 years. Juridisch Loket · Wanneer krijg ik een vast contract? ↗ · Rijksoverheid · Wet arbeidsmarkt in balans (ketenregeling 3 contracts in 3 years) ↗

How long can my probation period be?

It depends on the contract: none if it's 6 months or shorter, max 1 month for over 6 months and under 2 years, and max 2 months for 2 years or longer or a permanent contract. It must be in writing. Juridisch Loket · Proeftijd ↗ · Rijksoverheid · Welke regels gelden er bij een proeftijd? ↗

What changes in the 30% ruling in 2027?

From 2027 the maximum tax-free allowance drops to 27% and a higher salary threshold applies. If your ruling started by 31 December 2023 you keep 30%; if it started in 2024 you move to 27% but keep the current salary threshold. Rijksoverheid · Expatregeling (30% → 27% from 2027) ↗

When is vakantiegeld paid?

You're entitled to at least 8% of your gross annual salary. Many employers pay it once a year, often in May or June; check your contract. Rijksoverheid · Hoe hoog is mijn vakantiegeld? ↗

Which allowances (toeslagen) are there?

Zorgtoeslag (health insurance), huurtoeslag (rent), kinderopvangtoeslag (childcare) and the kindgebonden budget, all via Dienst Toeslagen. Dienst Toeslagen ↗

Do I need to file a tax return in my first year?

If you didn't live here the whole year, you file an 'Aangifte M' (M-form). It can be filed online from 1 May with DigiD. Belastingdienst · Aangifte over het jaar van immigratie (M-aangifte) ↗

What is box 3?

Box 3 is the income-tax box for savings and investments. Check the Belastingdienst for current rules. Belastingdienst · Box 3 ↗