The facts, side by side
| Element | 2026 | From 2027 |
|---|---|---|
| Tax-free allowance | 30% of salary within the norm | 27% |
| Duration | Up to 5 years | Up to 5 years |
| Salary norm | Statutory expertise threshold, indexed yearly | Indexed yearly |
| Application | Filed jointly by employer and employee with the Tax Administration | Same route |
Your 2026 moves
1. File within four months of your first working day in the Netherlands; the decision then works back to day one. 2. Plan the start date in 2026 where possible — the ruling then begins at the full 30%. 3. Set the salary agreements with the norm in view, so the allowance fits neatly every year. The wider picture for international hires and founders lives on the DGA salary page and the BV incorporation guide.
Also for 2027: the customary-salary norm for director-shareholders, the timeline and the lower-salary agreement are covered on DGA Salary 2027.