The 30% ruling is one of the most valuable tax benefits for expats in the Netherlands. But how does it affect your mortgage in 2026? This guide explains everything you need to know about the relationship between the 30% ruling and your Dutch mortgage.
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What is the 30% Ruling in 2026?
The 30% ruling (30%-regeling) is a Dutch tax advantage for highly skilled migrants recruited from abroad. It allows employers to pay 30% of an employee's salary tax-free as a reimbursement for extraterritorial costs (costs of living away from your home country).
2026 Update: The ruling has been modified in recent years, with the maximum duration now 5 years and partial reductions applying to the percentage. See our Dutch Mortgage Rules 2026 for the latest regulations.
In practice, this means you pay income tax on only 70% of your salary, significantly increasing your net monthly income. For many expats, this translates to hundreds of euros extra each month.
How the 30% Ruling Affects Your Mortgage
Here's the key point that many expats misunderstand: Dutch mortgages are calculated based on your gross income, not your net income.
This means the 30% ruling doesn't directly increase your maximum mortgage amount. Whether you have the 30% ruling or not, if you earn €70,000 gross, your mortgage calculation starts from that same €70,000. Use our Dutch Mortgage Calculator to see your exact borrowing capacity.
But There Are Indirect Benefits
- Higher disposable income: While your maximum mortgage stays the same, you have more money left each month after paying your mortgage, making it more affordable.
- Easier to save: The extra net income helps you save for the additional buying costs (typically 4-10% of the property value) that you need from your own funds.
- Some lenders view it favorably: A few lenders recognize that 30% ruling holders have better cash flow and may offer slightly better terms.
What Happens When the 30% Ruling Ends?
The 30% ruling is granted for a maximum of 5 years (reduced from 8 years in 2019 and 30% reduced in 2024-2027). When it ends, your net income will decrease while your mortgage payments stay the same.
Example: If you earn €80,000 gross, you might take home around €5,200/month with the 30% ruling. When it ends, this drops to approximately €4,300/month—a difference of €900/month.
This is something responsible mortgage advisors factor into your application. We always ensure you can comfortably afford your mortgage payments even after the ruling ends. Learn more about how our advisory process works.
Tips for 30% Ruling Holders
- Start saving early—use your higher net income to build your down payment fund
- Consider buying sooner rather than later to maximize the years you benefit
- Don't overextend—budget based on your post-ruling income, not current
- Work with an advisor who understands the ruling's impact on long-term planning
Documentation Required
When applying for a mortgage with the 30% ruling, you'll need to provide:
- The official 30% ruling decision from the Belastingdienst
- Your employment contract showing the ruling is applied
- Recent payslips clearly showing the 30% ruling treatment
- Your annual statement (jaaropgave) showing the tax treatment
For a complete list, see our guide on documents needed for an expat mortgage.
Common Questions
Can I include the 30% ruling in my mortgage calculation?
The ruling itself isn't "included"—your gross income is your gross income. However, having the ruling means you have more net income, which lenders can consider when assessing affordability.
What if I lose my job and the 30% ruling?
If you find a new employer who also applies the 30% ruling, it continues. If not, your net income decreases. This is why we always stress-test your mortgage against the scenario where the ruling ends or you change jobs.
Do all lenders understand the 30% ruling?
Not equally. Some lenders have extensive experience with 30% ruling holders; others don't. Working with an expat mortgage specialist ensures your application goes to lenders who understand and value your situation.
Emma de Vries
Wft-Certified Financial Planner
Emma is a Wft-Certified Financial Planner specializing in mortgage solutions for international clients. She has helped over 500 expat families find their dream homes.