The 30% ruling and buying a home near Schiphol

Many people who move to the Schiphol area for work come with the 30% ruling, officially called the Expat Scheme. It affects your net income, and so it also plays a part when you buy a house. The rules are changing on 1 January 2027, and some older guides online still describe a scheme that no longer applies. This is what we found when we checked the official sources. It is general information, not tax or mortgage advice, so check your own situation with a tax adviser or mortgage adviser.

What the 30% ruling is

Moving to another country comes with extra costs, such as trips to find a house and a school, visas and storage. The Dutch tax authority calls these extraterritorial costs. Under the Expat Scheme your employer may pay part of your salary tax-free to cover them, without you having to show receipts.

You apply together with your employer and the tax authority decides within eight weeks. Your decision runs for up to five years, shortened by any earlier time you lived or worked in the Netherlands. Your employer does not have to pay the full percentage, so agree on the amount before you apply.

What changes in 2027

The plan to phase the ruling down from 30% to 20% to 10% has been dropped. This is what applies now:

Ruling started before 1 January 2024: your employer can keep paying up to 30% tax-free for the full five years.
Ruling started on or after 1 January 2024: up to 30% in 2024, 2025 and 2026, then up to 27% from 1 January 2027.
Salary threshold: for new rulings, the minimum salary you need to qualify goes up in 2027. The amount is indexed every year.
Partial non-resident taxpayer: this option for savings and investments has ended for most people. If your ruling started before 2024, transitional rules let you use it up to your 2026 tax return.

Tell your mortgage adviser straight away

Your mortgage depends on your income, and the tax-free part of your salary is part of that picture. Lenders look at how your salary is built up and how long your ruling still runs, and they do not all handle it the same way. Bring your decision letter and recent payslips to your first meeting with an adviser. That way you know where you stand before you start viewing.

House-hunting trips count, buying costs do not

The tax authority's list of extraterritorial costs includes a familiarisation trip to the Netherlands, for example to look for a house or a school. The costs of buying or selling a house are on the list of things that are not covered. So the purchase costs, shown as k.k. on Dutch listings, come out of your own pocket as they do for everyone else. Our guide to buying a house near Schiphol as an expat explains what k.k. means.

International school fees are separate

On top of the ruling, your employer can reimburse fees for an international school, or the international department of a regular school, tax-free. If you have children, ask your employer about it when you discuss your package. Read Nieuw-Vennep or Hoofddorp? for the international schools within reach of Nieuw-Vennep.

Changing jobs

Your ruling can stay valid when you switch employers, as long as you start the new job within three months and still meet the conditions. Your new employer then has four months to submit the application. Worth knowing if you buy a house and expect to stay in the area longer than your current contract.

A family home close to Schiphol

If you work at or near the airport, Nieuw-Vennep gives you a short commute and plenty of space. See Flierveld 9 for the family home we are selling there, on the water in Getsewoud.

Sources: Dutch Tax Administration (Belastingdienst) and business.gov.nl (RVO). Checked 8 November 2026.