Mortgage with the 30% ruling: what the lender counts

The 30% ruling can raise your net income, but a mortgage is not based on that net figure alone. The lender uses your assessable income, the income it may count under its own rules, together with what your employer’s statement says.

So before you bid, check how the salary has been entered. And check whether the monthly payment still fits once the tax benefit ends.

Have the income details checked

Under conditions the ruling allows an untaxed allowance for employees recruited from abroad. Your decision letter sets out your personal term and conditions.

Put your employer’s statement next to your employment contract and your payslips. Ask your employer which gross amount they entered, and your mortgage adviser which amount the lender uses. Lenders can treat the benefit and the end date differently.

Some employers enter only the taxed part, in 2026 therefore 70%. If the lender works from that, it can make your maximum mortgage come out lower.

The general calculation is in your maximum mortgage.

Compare your budget for afterwards

When the benefit stops, your net income can fall. Your mortgage payment does not change along with it just because the ruling has ended.

On top of that, from 2027 the maximum goes from 30% to 27%, with transitional rules for anyone who started on or before 31 December 2023.

So set your net income and your housing costs during and after the ruling side by side. Look at what that leaves you for the rest of your spending. Have your adviser confirm the amounts and the transitional law that go with your decision letter.

If you stay living here, the interest deduction counts in that sum: mortgage interest is deductible on an annuity or linear mortgage over 30 years, at a maximum of 37.56% in 2026.

Declare debts and assets abroad

Declare loans abroad as well, even where they do not appear in the Dutch credit register (BKR). They can affect the financial assessment.

With property or investments abroad, tax rules and transitional law can come into play. Have that position assessed separately by a tax adviser who works with internationals.

Until recently the 30% ruling let you opt for partial non-resident taxpayer status, which kept part of your foreign assets out of your Dutch tax return. That option lapses from the 2025 return, with transitional rules up to and including the 2026 return for anyone who already had the 30% ruling before 2024.

Gather the file

Bring your employment contract, payslips, employer’s statement and decision letter. Add permit details, account statements and debts where your adviser asks for them.

Use the document list as preparation. Have it confirmed which documents and amounts apply to you before you make an offer.

The amounts in this article apply to 2026. If your transfer date falls in 2027, check the amounts that apply then with your adviser or notaris.

What to do now

• Find your decision letter and note the end date.
• Have your adviser check which gross salary your employer puts on the statement.
• List your loans abroad with the amount and the monthly instalment.
• Ask for your maximum mortgage, and compare the monthly payment that goes with it to your net income after the ruling ends.