The 30% ruling is a tax advantage for employees recruited from abroad with scarce, specific expertise: up to 30% of your salary can be paid tax-free as compensation for extraterritorial costs. In 2026 the percentage stays at 30%; for new rulings granted from 1 January 2027 it drops to a fixed 27%. The maximum duration is 5 years.
For 2026 the minimum taxable annual salary is €48,013 (or €36,497 if you are under 30 and hold a Master's degree). The benefit applies up to a salary cap (the Balkenende norm) of €262,000.
For your mortgage, the good news is that most Dutch lenders assess your gross salary, not your taxable income after the 30% ruling — so your maximum mortgage is calculated on your full salary. Some lenders do test on taxable income, in which case you can borrow slightly less. Ask a mortgage adviser how a specific bank treats it.
Watch the remaining term: if your 30% ruling ends within a few years, your net income drops while your mortgage payments stay the same. Factor this in when deciding on a comfortable monthly payment.