What is the 30% ruling and how does it affect my mortgage?

The 30% ruling is a Dutch tax advantage for qualifying expats: in 2026 up to 30% of your gross salary can be paid tax free. For new applications from 1 January 2027 the percentage drops to 27%; existing arrangements keep their conditions. For 2026 the salary threshold is €48,013, or €36,497 if you are under 30 with a qualifying master degree. Most Dutch lenders include the benefit when calculating your mortgage, which increases your borrowing capacity while the ruling runs. If you are planning a move to Amsterdam, starting in 2026 rather than 2027 can therefore make a real difference.