The short answer
The expat scheme allows an eligible employer and employee to use a tax-free reimbursement for certain extra costs of working abroad. For 2026 the maximum percentage is 30%, subject to conditions, limits and any relevant transitional rules.
The scheme needs an actual eligibility decision
Recruitment from abroad, expertise requirements and residence history matter. Ask payroll to explain the applicable decision rather than assuming the advertised gross salary qualifies.
Compare contracts using the same assumptions
A scheme percentage is not the same as a 30% increase in take-home pay. Ask whether the offered salary includes the reimbursement, which taxable wage remains and what happens when eligibility ends or the job changes. Use an ordinary gross-to-net estimate only for its published scope; it does not model this scheme.
What to do next
- Ask whether the employer supports an application and on what basis.
- Review the official conditions and the written decision.
- Request a payroll example with and without the arrangement.
Two advertisements quote the same gross package. One includes a conditional expat reimbursement and one is ordinary taxable salary. The monthly net difference cannot be established by subtracting 30% from tax.
Questions people ask
Do all EU workers qualify?
No. Nationality or EU citizenship alone is not enough; the official expat-scheme conditions must be met.
Is 30% a guaranteed net-pay increase?
No. It is a maximum reimbursement percentage under the scheme, not a percentage increase in net income.
Does the scheme continue automatically after changing employer?
Do not assume it does. A new employment situation requires checking the decision and continuation conditions.
Can I combine every cost reimbursement with the scheme?
Different reimbursement rules apply. Ask payroll which costs are covered by the scheme and which can be reimbursed separately.
Does this website’s net calculator include the scheme?
No. Its standard scenario excludes special expatriate arrangements. Request an individual payroll calculation.
Sources
Last verified: 4 October 2026. Sources are in Dutch or English.