What is the 30% Ruling?

The 30% (formerly 35%) reimbursement ruling is a tax advantage for expat employees in the Netherlands.

In a nutshell, the Dutch government offers extra incentives to attract foreign specialists with specific skills or expertise that are scarce or not available in the local marketplace.

In general, specialist expats who meet certain criteria are entitled to many fiscal and non-fiscal advantages.

Substantial tax relief (30% tax free wage)

The most significant benefit is that the taxable amount of a gross Dutch salary is reduced from 100% to 70%, so 30% of the wage is tax free (exempt from payroll tax and personal income tax).

The Tax and Customs Administration offers a maximum tax rate of 36,4% (30%*100/70 of the gross salary) so that expats can cover their extraterritorial expenses.

These expenses are costs that most expatriates have to cover when working away from their homeland and may include: 
 Costs of water, gas, electricity etc (if prices in the Netherlands are higher than in the country of origin)
 Application costs for residence permit, visa, driving license etc.
› Hotel expenses (if expats still live in their homeland)


  Various housing costs (especially in the initial stage)
  Traveling expenses and / or telephone calls to his / her country of origin
  Dutch courses costs for the expat and his / her family

Other tax reliefs

 Additional tax-free reimbursement for certain expenses (i.e. fees for international schools for expatriates' children).

 Possible exemption from the Dutch net-wealth taxation (i.e. partial non-resident taxpayers). Investments in real estate are not included though.

 Tax-free income from interest in any non-Dutch entity.

 All other income tax deductions still remain applicable.

 Entrepreneurial expats can also use this ruling if employed by their corporation (Ltd or Dutch BV). Besides, they can take advantage of this compensation to attract more specialists from abroad.

 Exchange foreign driving license for a Dutch one without taking the (otherwise required) driving test. This applies for family members as well.

30% tax ruling for expats in the Netherlands: A 2015 update

Wondering what the 30 per cent tax ruling requirements are in 2015? Find out the main criteria expats must fulfill to qualify including minimum salary.

Taxation of US nationals in the Netherlands

US nationals living in the Netherlands are subject to special taxation rules, depending on their tax residency status and pension schemes.

Dutch Tax: Frequently asked questions about the 30 percent ruling

Patricia van der Hut from Finsens gathered frequently asked questions about the 30 percent ruling in the Netherlands so expats know if they are eligible.

Dutch Tax Tips: Starting a business with the 30% ruling

Nico Koppel, from Koppel Tax Consultants, explains how to start your own business in the Netherland with the 30 per cent ruling.

[Update] Changes to the current 30 percent ruling

The proposed amendments / restrictions / changes to the 30 percent ruling have been adjusted and agreed by the House of Representatives in the Netherlands

Changes to the current 30% ruling in the Netherlands

According to the State Secretary, there are going to be some amendments / restrictions to the 30% ruling for expats in the Netherlands. Learn more!

[30% Ruling] How "scarce" is your expertise?

The 30 percent facility is a tax advantage for foreign employees working in the Netherlands. However, there are certain exemptions.

The 30% ruling case

The 30% ruling is a tax advantage for foreign employees working in the Netherlands. However, expats should know that there are certain exemptions.


Official issues
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