[Update] Changes to the current 30 percent ruling

Paid partnership

The proposed changes to the 30% ruling have been adjusted and agreed by the House of Representatives (Tweede Kamer) and now need to be approved by the Senate of the Netherlands (Eerste Kamer). If so, the following amendments / restrictions will become effective from 2012.

Maximum period of 8 years

The maximum grant period will be 8 years instead of 10. However, those granted before January 2012 will not be affected by this change.

Minimum taxable salary

The minimum salary to qualify for the 30% ruling will now be 35.000 euros (50.000 euros including the ruling).

Note that employees still have to prove that their skills and expertise are scarce or absent (relevant work experience, level of education etc.) on the Dutch labour market.

Also, scientists and researchers employed by subsidised research / educational institutions do not have to fulfil the minimum salary condition.

Incoming employees

Under the new rules, "incoming employees" are those who have lived at least 2/3 of the last 24 months further than 150 km from the Dutch borders prior to commencing employment.

Applicants must provide proof / evidence but the exact procedure is still unclear.

Reference period

The reference period of earlier residence in the Netherlands will be extended to 25 years and will be rounded up (monthly basis).

For example, if one stayed in the Netherlands for two weeks in April (i.e. one month) and two weeks in July (i.e. one month), the total period will be two months instead of four weeks.

30% ruling for PhD students

PhD graduates, who are employed within one year after graduating with a minimum salary of 26.605 euros (38.007 euros including the ruling), will be eligible for the 30% ruling.

Also note:

 studying period (in the Netherlands) will not count as prior residence
 the above applies not only to PhD students who graduated in the Netherlands but also to those who graduated abroad
 graduates must be younger than 30 years old

Mid-term review

As from January 2012, the mid-term review is no longer applicable. All above mentioned requirements should be fulfilled at any given time.

Nico Koppel is an Expat Service Provider, who specialises in tax advice & accountancy. For more information, please comment below or visit Koppel Tax Consultants.

Nico Koppel


Nico Koppel



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