30% Ruling Freelancers Netherlands 2026: Complete BV Guide
Master the 30% ruling as freelancer through Dutch BV structure
⚡ VERIFIED: 30% Ruling Available for Freelancers Through BV Setup (Updated December 2025)
CONFIRMED December 2025: Freelancers can access the 30% ruling through Dutch BV (private limited company) structure by employing themselves as director. Minimum effective salary €69,000+ required for full benefit. Solo proprietorships (eenmanszaak/ZZP) are not eligible for 30% ruling. The 30-20-10 progressive reduction rule introduced in 2024 has been reversed and cancelled, the ruling will remain at a constant 30% throughout 2026, with a reduction to 27% taking effect only on January 1, 2027.
Getting the 30 percent ruling for freelancers benefit requires proper business structure and meeting strict requirements. This comprehensive guide covers everything you need to know about 30% ruling for freelancers 2026, including verified BV setup procedures, €69,000+ salary requirements, official IND standards, and step-by-step implementation.
30% Ruling Freelancers Requirements 2026: Official IND Standards
Current verified requirements for accessing 30% ruling as freelancer
30% Ruling BV Structure Requirements
CONFIRMED: Only employees qualify for 30% ruling. Freelancers must establish Dutch BV (private limited company) and employ themselves as director to access 30% ruling benefits. ZZP/eenmanszaak (sole proprietorship) structures are not eligible for the 30% ruling. This is a critical legal distinction: the 30% ruling is designed exclusively for employment relationships, and sole proprietors cannot create an employment relationship with themselves.
30% Ruling Salary Thresholds 2026
2026 Official Thresholds:
- • Standard threshold: €48,013 minimum taxable salary (after 30% deduction applied)
- • Gross salary equivalent: €68,590 (for full 30% benefit qualification)
- • Practical minimum for meaningful benefit: €69,000+ annual gross salary
- • Young professionals: €36,497 minimum for employees under 30 with Master's degree
Important: The 30% ruling only applies to salary amounts above the threshold, making €69,000 the practical minimum for meaningful tax savings of €10,000+.
Maximum Salary Cap (WNT - Wet Normering Topinkomens):
- • 2025: €246,000 maximum annual salary eligible for 30% ruling
- • 2026: €262,000 maximum annual salary eligible for 30% ruling
- • Tax-free allowance cannot exceed 30% of this cap
How 30% Ruling Works for Freelancers: BV Structure Overview
Getting 30% ruling as freelancer requires specific business setup. Here's the verified process:
- BV Establishment: Create Dutch BV before arrival in Netherlands (if recruited from abroad) or while you have existing 30% ruling
- Employment Contract: Employ yourself as BV director with proper written employment relationship
- Salary Structure: Set salary €69,000+ for full 30% ruling benefit
- Client Invoicing: BV invoices clients worldwide, pays director salary from revenues
- Tax Application: Apply for 30% ruling jointly with BV as employer to the Dutch Tax Office (Belastingdienst)
- Ongoing Compliance: Maintain employment relationship, meet salary requirements, and file monthly payroll taxes
✅ 30% Ruling Freelancer Eligibility 2025-2026
- Business Structure: Dutch BV (private limited company) required
- Employment Status: Director employed by own BV with formal employment contract
- Minimum Salary: €69,000+ annual gross salary for full benefit (€48,013 minimum for partial benefit)
- Recruitment: Hired from abroad or pre-existing 30% ruling holder
- Distance Rule: Lived 150+ km from Netherlands for 16+ months in past 2 years (or have prior 30% ruling)
- Expertise: Demonstrated by salary level; scientific researchers exempt from salary thresholds
- Duration: Maximum 5 years (60 months) eligibility
Key Changes 2024-2026: What You Need to Know
The 30-20-10 Rule Was REVERSED (December 2024)
Critical Update: The progressive scaling reduction announced in 2024 (30% for first 20 months, 20% for next 20 months, 10% for final 20 months) has been officially cancelled by the Dutch government as of the 2025 Tax Plan.
Current situation:
- • 2025-2026: Constant 30% tax-free ruling maintained for all new applicants
- • 2027 onwards: Reduction to constant 27% (flat rate, no further reduction)
Transitional Rules:
- • Before 2024 recipients: Keep 30% for entire 5-year period (no reduction in 2027)
- • 2024 applicants: Get 30% through 2026, then 27% from 2027 onwards
- • 2025+ applicants: Get 30% through 2026, then 27% from 2027 onwards
Maximum Salary Cap Update 2026
The WNT (Wet Normering Topinkomens) cap has been raised:
- • 2025: €246,000
- • 2026: €262,000 (€16,000 increase)
This means the maximum tax-free 30% ruling allowance in 2026 is approximately €78,600.
Partial Non-Residency Status (Box 2 & 3) Abolished
As of January 1, 2025, 30% ruling recipients can no longer opt for partial non-residency status for Box 2 (business income/dividends) and Box 3 (wealth taxes).
Exception: Existing 30% ruling holders who had this status before 2024 can continue through end of 2026.
💰 30% Ruling Freelancer Financial Structure (2026)
Income & Tax Savings
- Full Benefit Salary: €69,000+ (30% of €20,700+ tax-free annually)
- Tax Savings: €6,000-€10,000+ annually with full 30% ruling
- Minimum Legal Salary: €48,013 (partial benefit only)
- Maximum Salary Cap: €262,000 (2026)
Startup Costs & Ongoing Expenses
BV Setup Costs: €1,800-€2,500
- • Notary fee: €500-€1,000
- • KVK registration: €82.25
- • Company formation: €700-€1,400
- • Registered office: €60-€150/month (optional)
Annual BV Operating Costs: €2,500-€5,800
- • Accounting & bookkeeping: €1,500-€3,000/year
- • Tax compliance & filing: €500-€1,500
- • Payroll processing: €200-€500
- • VAT handling: €300-€800
DGA Minimum Salary Requirement:
- • €56,000 minimum annual salary (2025 guideline)
- • Lower salaries possible with documented justification
Two Freelancer Paths to 30% Ruling
Path 1: New Freelancer BV Setup (Recruited from Abroad)
Timeline: 4-6 months before arrival
- Step 1 (Month 1-2): Verify you meet distance requirement (150+ km from NL border for 16+ months)
- Step 2 (Month 2-3): Set up Dutch BV while still abroad using foreign address proof
- Step 3 (Month 3): Sign formal director employment contract with BV with €69,000+ salary (from abroad)
- Step 4 (Month 3-4): Get BSN (citizen service number) upon arrival in Netherlands
- Step 5 (Month 4): Submit 30% ruling application to Belastingdienst with required documents
- Step 6 (Month 4-5): Application processing (typically 4-6 weeks)
Key Requirements:
- • Must be recruited from abroad by BV (documented in employment contract)
- • Must set up BV before signing employment contract
- • Must provide proof of foreign address (utility bills, rental agreement)
- • Must prove 150+ km distance from Netherlands for prior 16+ months
Path 2: Existing 30% Ruling Transition (From Employment to BV)
Timeline: 2-3 months after leaving employment
- Step 1: Confirm you currently hold valid 30% ruling from employment
- Step 2: Set up Dutch BV while still employed (no distance requirement)
- Step 3: Sign director employment contract with BV within 3 months of leaving employment
- Step 4: Submit 30% ruling continuation application to maintain benefits
- Step 5: BV takes over as employer for continued 30% ruling benefit
Key Requirements:
- • Must transition to BV employment within 3 months of leaving previous employer
- • No abroad recruitment requirement (already have 30% ruling)
- • Existing 30% ruling period continues (no restart)
- • Must maintain continuous employment relationship
Benefits of 30% Ruling for Freelancers in 2026
Tax-Free Income Component
30% of your gross salary (up to WNT cap of €262,000 in 2026) is paid tax-free as expense reimbursement, reducing your taxable income to 70%.
Higher Net Income
With €69,000 gross salary: approximately €48,500-€49,500 net with 30% ruling vs €44,500-€45,500 without (€3,500-€5,000 additional annually).
Guaranteed Duration
Minimum 5-year eligibility period (60 months) for tax planning stability.
Business Flexibility
BV structure enables global client invoicing and multiple income streams (salary + dividends).
Professional Structure
Corporate entity enhances credibility with international clients and enables participation in other business structures.
Dividend Distribution Option
After salary, can distribute BV profits as dividends (though salary is generally more tax-efficient under 30% ruling).
Box 2 Tax Implications for Freelancers (DGA Status)
As a director/shareholder of your BV, you are classified as a DGA (Directeur-Groot Aandeelhouder) for Box 2 tax purposes.
Box 2 Taxation Rules
- • Dividend withholding tax: 15% withheld by BV
- • Personal Box 2 tax: 9.5% to 31% depending on distribution amount
- • Combined dividend tax rate: Up to 44% total (approximately 39-44%)
- • Threshold for higher rate: €67,804 (2025)
DGA Minimum Salary Guideline
The Dutch tax authorities recommend minimum salary before dividend distribution:
- • Standard minimum: €56,000 annual salary (2025)
- • Practical rule: Salary first, then dividends if profitable
- • Flexibility: Can request lower salary if BV lacks cash flow, with documented justification
With 30% Ruling Applied
The 30% ruling applies only to salary (Box 1), not dividends (Box 2). Dividends are taxed under Box 2 rules. Strategy: Maximize salary under 30% ruling before taking dividends for better tax efficiency.
30% Ruling Freelancer Quick Facts (2026)
| Aspect | Details |
|---|---|
| Business Structure Required | Dutch BV (private limited company) mandatory |
| Minimum Effective Salary | €69,000+ for full benefit; €48,013 legal minimum |
| Maximum Salary Cap (2026) | €262,000 (WNT cap) |
| Tax-Free Percentage (2026) | Constant 30% (reversed from 30-20-10 rule) |
| Tax-Free Percentage (from 2027) | 27% flat rate |
| Maximum Duration | 5 years (60 months) total eligibility |
| Application Timeline | 4 months from employment start date |
| Recruitment Requirement | From abroad or existing 30% ruling holder |
| Distance Rule | 150+ km from NL for 16+ months (new applicants) |
| Annual Costs | €2,500-€5,800 (accounting, compliance, payroll) |
| Setup Costs | €1,800-€2,500 (notary, registration, formation) |
| Partial Non-Residency (Box 2/3) | Abolished as of 2025 for new 30% ruling |
| BV Box 1 Minimum Salary | €56,000 guideline (flexible with justification) |
Interactive 30% Ruling Freelancer Setup Checklist
Interactive BSN Registration Checklist
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Common Mistakes to Avoid
1. Setting Up BV After Arrival
Mistake: Establishing BV after moving to Netherlands breaks recruitment requirement.
Solution: Set up BV while still abroad, sign employment contract from abroad.
2. Salary Below €69,000
Mistake: Setting salary at €48,013 minimum results in minimal tax savings.
Solution: Ensure salary of €69,000+ for meaningful 30% ruling benefit.
3. Missing 4-Month Application Deadline
Mistake: Applying for 30% ruling more than 4 months after employment start.
Solution: Submit application within 4 months of employment contract start date.
4. Sole Proprietorship Structure
Mistake: Operating as ZZP/eenmanszaak and trying to claim 30% ruling.
Solution: Must establish BV and become employed director to qualify.
5. Lack of Employment Contract
Mistake: Not having formal written employment contract with BV.
Solution: Create detailed director employment contract before signing (or establishing BV).
6. Insufficient Distance Documentation
Mistake: Unable to prove 150+ km distance from Netherlands for past 16+ months.
Solution: Gather utility bills, lease agreements, and residency documents from previous country.
7. Poor Accounting Records
Mistake: Disorganized payroll and accounting, leading to compliance issues.
Solution: Engage professional accountant from day one of BV operation.
8. Ignoring Box 2 Implications
Mistake: Paying all profits as dividends without salary, inviting tax authority scrutiny.
Solution: Maintain adequate salary (€56,000+ guideline), then take dividends if desired.
9. Exceeding WNT Salary Cap
Mistake: Paying salary above €262,000 (2026 cap) and expecting full 30% ruling benefit.
Solution: Cap 30% ruling benefit at WNT limit; excess salary taxed normally.
10. Not Updating for 2027 Changes
Mistake: Ignoring reduction to 27% and salary threshold increases from 2027.
Solution: Plan now for regulatory changes; forecast impact on income/taxes.
Related Guides & Resources
Main 30% Ruling Guide
Complete guide to 30% ruling for employees and comprehensive requirements
Dutch Citizenship & Residency Guide
Naturalisation requirements and process after 30% ruling period expires
Banking for Freelancers
BV business banking setup and personal account management
Leaving Netherlands Complete Exit Guide
Deregistration checklist, tax settlement, and departure logistics
Final Checklist: Are You Ready for 30% Ruling as Freelancer?
Before You Start:
- ☐I have lived 150+ km from Netherlands for 16+ months (or have existing 30% ruling)
- ☐I expect to earn €69,000+ annually as gross salary
- ☐I am willing to establish Dutch BV (not operate as sole proprietor)
- ☐I can gather proof of foreign residence (utility bills, lease documents)
- ☐I have 4-6 months before planned Netherlands arrival
- ☐I understand ongoing annual compliance costs (€2,500-€5,800)
- ☐I am prepared for 30% ruling period limited to 5 years maximum
- ☐I understand reduction to 27% from January 2027
- ☐I can maintain formal employment relationship with my BV
- ☐I understand partial non-residency (Box 2/3) is now abolished
If you checked all boxes, you are ready to proceed with 30% ruling setup as a freelancer.
Important Disclaimer
This guide reflects verified information as of December 2025 and is provided for informational purposes. While we strive for accuracy, Dutch tax law is complex and changes regularly. Specific situations vary. Always consult with qualified Dutch tax professionals, accountants, and legal advisors before making decisions. The Belastingdienst (Dutch Tax Office) is the authoritative source for official 30% ruling rules and requirements.
Frequently Asked Questions
Can ZZP (sole proprietorship) freelancers get the 30% ruling?
No, ZZP/eenmanszaak structures are not eligible. Only employees qualify for 30% ruling, requiring BV setup with director employment.
What happens if my freelance income is below €69,000?
You can still get partial 30% ruling benefit with the minimum €48,013 salary, but tax savings are minimal. €69,000 is the practical minimum for meaningful tax reduction.
Can I transition from employee 30% ruling to freelancer BV?
Yes, if you currently have 30% ruling from employment, you can establish a BV and maintain the ruling without the abroad recruitment requirement.
How much does BV setup cost for 30% ruling?
Initial setup: €1,800-€2,500 (notary, KVK registration, formation). Annual operating costs: €2,500-€5,800 (accounting, tax compliance, payroll).
What is the 30-20-10 rule reversal?
The progressive scaling reduction (30% for first 20 months, 20% next 20 months, 10% final 20 months) was cancelled in December 2024. Now: constant 30% through 2026, then 27% from 2027.
Can I pay myself dividends instead of salary with 30% ruling?
30% ruling only applies to salary (Box 1), not dividends (Box 2). Dividends are taxed at 39-44% combined rate. Maximize salary under 30% ruling first for better tax efficiency.
What is the maximum salary eligible for 30% ruling in 2026?
€262,000 (WNT cap for 2026). The tax-free 30% ruling allowance cannot exceed 30% of this cap (approximately €78,600 maximum).
Do I need to be recruited from abroad to get 30% ruling as freelancer?
Yes, unless you already have 30% ruling from prior employment. New applicants must be recruited from abroad by their BV while living 150+ km from Netherlands.