What is the 30% ruling and how can it affect a mortgage?
The 30% ruling is a tax facility for certain employees coming to work in the Netherlands from abroad. For a mortgage, what matters most is how your gross income is assessed.
English Nederlands
How lenders treat it
Lenders generally calculate with your gross income rather than the higher net amount created by the ruling. The ruling also has a limited duration, which is taken into account.
Conditions and duration are set by the Dutch tax authorities and can change; check belastingdienst.nl for current rules.
Options differ per personal situation and per lender. Always have your situation assessed personally.
Last updated: 27 August 2026