The 30% Tax Index.
A quarterly, citable market-data asset that tracks the effective value of the Dutch 30% ruling for senior specialists hired directly. Published the second week of every quarter, with full methodology and prior editions on file.
Q2 2026
Senior specialists, €100k+ base, Netherlands-based engagements
- Published
- Next edition
- Aug 2026
Cite as: XpertDirect, The 30% Tax Index, Q2 2026 (published 15 May 2026).
Archive
Every prior edition stays on file, with its original methodology version, so figures remain citable indefinitely.
Methodology
The Index aggregates anonymised compensation and ruling-eligibility data from direct-hire engagements closed in the quarter, weighted by sector and seniority. Full definitions, exclusion rules, and the audit log are published with every edition.
Read the full methodology (PDF)Governance
Figures are reviewed by an independent editor before release. Revisions, if any, are logged in the methodology PDF and the archive entry is updated in place — never silently overwritten.
Use the Index in your reporting.
The Index is free to cite with attribution. Press and analyst enquiries welcome.