The Dutch Expat Scheme (formerly the 30% ruling) continues to be a vital tool for attracting international talent to the Netherlands. With updated salary thresholds expected for 2026 and a reduced tax-free allowance from 2027, employers must stay ahead of legislative changes to remain competitive. In this article, we explain why the scheme is crucial for startups, scale-ups, and tech-driven companies, outline the expected salary criteria, and provide practical guidance for application and compliance. At Rehive People, we help employers and employees navigate the complexities of the scheme—ensuring eligibility, continuity, and strategic advantage in a tight talent market.