Key facts
- Minimum wage from 1 July 2026 is 14.99 euros gross per hour for workers aged 21 and over.
- Holiday allowance is at least 8% of your gross annual salary, usually paid in May or June.
- 30% ruling salary norm 2026: above 48,013 euros, or 36,497 euros for under-30s with a Dutch master's or equivalent.
- From 1 January 2027 the maximum tax-free allowance drops from 30% to 27%, with a higher salary norm.
- The income tax return is due by 1 May. You can ask for an extension to 1 September if you request it before 1 May.
What to do
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It should show your gross pay and what it consists of, the hours worked, the pay period, the applicable minimum wage and any pension contribution.
Divide your gross pay by the hours worked. From 1 July 2026 the minimum for 21+ is 14.99 euros an hour. Lower youth rates apply from 15 to 20.
Check whether holiday allowance is paid yearly or built up on your payslip. It should be at least 8% of your gross salary unless your CAO or contract validly says otherwise.
If you were recruited from abroad, ask your employer whether you qualify. You and your employer apply together, and the employer decides how much of the allowance to pay.
You need it to file your tax return and to check what the Belastingdienst knows about you.
If you receive a letter asking you to file, you must. In your arrival year you file the migration return (M form) online between 1 May and 1 July of the following year.
Your payslip
Your employer withholds wage tax (loonheffing) and social security contributions from your gross pay. What you receive is net pay.
By law the payslip shows your gross salary and its parts, your pension contribution if any, the minimum wage that applies to you, the pay period, hours worked and the type of contract.
Minimum wage in 2026
The Dutch minimum wage is an hourly amount, adjusted on 1 January and 1 July.
- 21 and over: 14.71 euros from 1 January 2026, 14.99 euros from 1 July 2026
- 20: 11.99 euros from 1 July 2026
- 19: 8.99 euros from 1 July 2026
- 18: 7.50 euros from 1 July 2026
Holiday allowance and leave
Holiday allowance (vakantiegeld) is at least 8% of your gross annual salary. Most employers pay it once a year in May or June. Other timing needs your written consent or must be in the CAO.
For employees earning more than three times the minimum wage, a lower or no allowance can be agreed in writing. If you leave a job, the allowance you built up is paid with your last salary.
Statutory paid leave is four times your weekly working hours per year. Your contract or CAO may give more.
The 30% ruling
The 30% ruling (expat scheme) lets your employer pay part of your salary as a tax-free allowance for extra costs of living abroad. You must have been recruited from abroad and have lived more than 150 km from the Dutch border for more than 16 of the 24 months before you started. It lasts up to 5 years, minus earlier stays or work in the Netherlands.
In 2026 your taxable salary must be above 48,013 euros, or above 36,497 euros if you are under 30 with a Dutch master's degree or equivalent. Scientific researchers and doctors in specialist training have no salary norm. The maximum tax-free allowance in 2026 is 78,600 euros a year.
From 1 January 2027 the maximum drops to 27% and the salary norms rise. People who started using the scheme before 1 January 2024 keep 30% under transitional rules. Partial non-resident tax status can no longer be chosen from the 2025 return, except for some people who used the scheme before 2024.
You and your employer apply together. The Belastingdienst decides within about 8 weeks. If you change employer, apply within 4 months of starting the new job.
The yearly tax return
Most employees file an income tax return in spring for the previous year. The deadline is usually 1 May. You can request an extension to 1 September, but you must ask before 1 May.
In the year you moved to the Netherlands, you use the migration return (M form). For 2025 it could be filed online through Mijn Belastingdienst between 1 May and 1 July 2026, with an extension to 1 November available.
Mistakes to avoid
- Not checking whether your hourly pay meets the minimum after the July increase.
- Assuming the 30% ruling is automatic. It needs a joint application.
- Expecting the full 30% in 2027 if you started after 1 January 2024.
- Ignoring a letter from the Belastingdienst asking you to file a return.
- Forgetting that holiday allowance may already be included in a quoted gross salary.
Useful links
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More official sources
Sources we checked
Coming up
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Wed 21 Oct · 13:00-17:30
Anchored, Drifting: kite-making workshop for migrants
CKE Eindhoven
A free creative afternoon where people who moved to the Netherlands make and fly kites while sharing stories about migration and belonging.
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Mon 26 Oct · 10:00-12:00
Dutch Labor Market 101
Online
An online EURES session on how to find a job in the Netherlands, with tips on applications and time for questions.
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Wed 28 Oct · 10:00-11:00
Ask the Expert: Beyond the CV
Online
A free one-hour online talk on what hiring leaders look for beyond your CV, with live questions at the end.
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Thu 29 Oct · 10:00-12:00
Say Hello Online: Your Next Career Move
Online
A free online meetup to meet other internationals, share experiences and hear about career programmes.
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We checked this guide against its sources on 9 October 2026. Rules change: the official source always wins. Spotted something out of date? DM @gone.with.us or email contact@gonewithus.nl.