Expat Taxes in Netherlands

[!WARNING] The famous 30% Ruling is being slowly dismantled in 2026.

The 30% Ruling (2026 Updates)

Historically, highly skilled migrants could receive 30% of their gross salary completely tax-free for 5 years.

• The Phase-Out: Due to recent political shifts, the ruling is being scaled down. New applicants in 2026 only get the 30% exemption for the first 20 months, then it drops to 20% for the next 20 months, and finally 10% for the last 20 months.
• The Partial Non-Resident Status: The biggest blow in 2026 was the abolition of the "partial non-resident status." Previously, expats on the 30% ruling did not have to pay the Dutch Wealth Tax (Box 3) on their global investments. You are now fully liable for Dutch wealth taxes on your global portfolio.

The Box 3 Wealth Tax

The Netherlands does not have a traditional capital gains tax. Instead, they tax your assumed return on your total net wealth (savings, stocks, crypto, excluding your primary home).

• The Hit: The tax office assumes your investments yield around 6%, and they tax that fictional yield at 36%. This equates to roughly a 2% annual tax on your total global net worth, which is devastating for nomads with large stock portfolios.