The 30% ruling and your Rotterdam mortgage — what it actually changes

The 30% ruling — the Dutch tax break for highly-skilled migrants — is one of those things that sounds obvious until you try to apply it to a mortgage application. Then it turns out every bank counts it slightly differently. Here's what we tell our expat clients before they get their hopes up about a budget.

What the 30% ruling does

Eligible expats (university-educated, hired from abroad, earning above the threshold of roughly €46,000 in 2026) can receive up to 30% of their gross salary tax-free for up to 5 years. So a €100,000 salary becomes €100,000 minus tax on only €70,000. Net result: meaningfully more take-home pay.

For your daily life, this is straightforward. For mortgage purposes, it gets complicated.

How banks count it

There are three approaches:

1. Full counting (most generous) — about 30% of Dutch banks

These banks treat the 30%-ruling income as if it were taxable, then add it back as a bonus. Effectively your full €100,000 salary is used, sometimes plus a 1.5× multiplier on the tax-free portion. Maximum mortgage capacity.

2. Partial counting (most common) — about 60% of Dutch banks

These banks use only the taxable portion (€70,000 in the example) as your "official" income, but accept your full bank statements showing the higher net. They lend on something between the two — often 4.5× to 4.75× the taxable salary, with consideration for the tax-free portion as bonus capacity.

3. Conservative counting — about 10% of Dutch banks

These banks lend strictly on taxable income (€70,000), ignoring the 30%-ruling benefit. This gives you the same mortgage capacity as a Dutch employee with €70,000 gross — significantly less than your actual take-home.

Which banks belong to which group?

We don't publish names because policies change. But it's worth knowing that as of mid-2026:

• ABN AMRO and ING tend toward "partial counting" (group 2)
• Rabobank policy varies by region; Rotterdam branch generally group 2
• Specialized lenders like Triodos and SNS lean toward "full counting" (group 1)
• Some smaller mortgage providers are group 3 — avoid them as an expat unless you have other income

The right route is usually through a mortgage broker who specializes in expats. We can connect you with two we trust — they don't pay us a referral fee, so there's no conflict of interest.

Practical implications

A €100,000-salary expat with full 30%-ruling might qualify for:

• Group 1 bank: €475,000-€525,000 mortgage
• Group 2 bank: €395,000-€435,000 mortgage
• Group 3 bank: €315,000-€340,000 mortgage

That's a €185,000 swing on the same salary. For Rotterdam this is the difference between a small apartment in Cool and a 3-bedroom in Hillegersberg.

What expires the ruling

A few situations that catch people:

Job change — if your new employer doesn't apply for re-issuance, the ruling lapses. Always coordinate with HR before signing.

Period limit — the ruling currently lasts up to 5 years. After that, your mortgage capacity drops (sometimes painfully). For a 30-year mortgage taken at year 1 of the ruling, you may struggle with affordability calculations after year 5.

Income drop — if your salary falls below the threshold, the ruling lapses. Negotiate this carefully if you're considering moving to a lower-paying position.

Our advice

Before house-hunting:

1. Get a pre-approval letter from a 30%-ruling-friendly bank
2. Have your tax adviser confirm your ruling status and remaining years
3. Run a 5-year-out scenario — what your monthly payments look like after the ruling expires
4. Get a mortgage broker who works with expats to compare 3 banks' offers

We refer expats to specific tax advisers and mortgage brokers in Rotterdam who genuinely understand this. There's no markup or referral fee — it's just standard service we provide because it saves everyone time and avoids surprises.