The Expat Rule

If you qualify, you may receive a tax-free allowance of a percentage of your salary (30% until 2027, after that 27%.) for a limited number of years. This is intended to compensate for extraterritorial costs, such as:

• Moving expenses and temporary housing
• Higher living costs compared to your home country
• Travel expenses to and from your home country

To qualify for the Expat Rule, you must generally meet the following conditions:

• You were recruited from abroad to work in the Netherlands.
• You work in an academic position or you earn enough salary to meet the salary threshold.
• You have not lived within 150 km of the Dutch border for more than 16 of the 24 months before your employment began.

The Dutch tax authorities assess each application based on these criteria and the supporting documents provided.

Maastricht University will apply for the Expat Rule on your behalf if you meet the eligibility requirements. The application must be submitted to the Dutch tax authorities within a set period after your start date—delays can result in (partially) losing the benefit.

If approved, the ruling will be applied retroactively to your salary.

The Expat Rule is linked to your employment conditions. If your role changes, you switch employers, or you move from the Netherlands to another country, your eligibility may be affected. Any such changes must be reported promptly so the arrangement can be reassessed.

• The benefit is temporary and subject to legislative changes. The percentage and maximum duration have been reduced in recent years.
• If you are no longer eligible, the tax-free allowance will stop, and your full salary will be taxed.

For detailed information, including current percentages and duration limits, please refer to the Dutch Tax Administration – Expat Rule