DON’T MISS
IamExpat FairIamExpat Job BoardIamExpat Webinars
Newsletters
EXPAT INFO
CAREER
HOUSING
EDUCATION
LIFESTYLE
EXPAT SERVICES
NEWS & ARTICLES
Home
Expat Info
Dutch news & articles
The 30% Ruling: What is it & what is going to change in 2018?
Never miss a thing!Sign up for our weekly newsletters with important news stories, expat events and special offers.
Keep me updated with exclusive offers from partner companies
By signing up, you agree that we may process your information in accordance with our privacy policy

Related Stories

The tax season for 2023 is approaching: Ready, set, file! The tax season for 2023 is approaching: Ready, set, file!
What to expect from your Dutch taxes in 2024What to expect from your Dutch taxes in 2024
Adjusting the 30% ruling: What does it mean for you?Adjusting the 30% ruling: What does it mean for you?
Dutch tax season 2023: It's blue envelope time againDutch tax season 2023: It's blue envelope time again
Understanding false self-employment in the NetherlandsUnderstanding false self-employment in the Netherlands
How to keep your Dutch and US taxes straight in 2025How to keep your Dutch and US taxes straight in 2025
Essential tips and need-to-know dates for filing your 2024 taxesEssential tips and need-to-know dates for filing your 2024 taxes
Dutch taxes: Changes for 2025Dutch taxes: Changes for 2025
For expats of all colours, shapes and sizes

Explore
Expat infoCareerHousingEducationLifestyleExpat servicesNews & articles
About us
IamExpat MediaAdvertisePost a jobContact usSitemap
More IamExpat
IamExpat Job BoardIamExpat HousingIamExpat FairsWebinarsNewsletters
Privacy
Terms of usePrivacy policyCookiesAvoiding scams

Never miss a thing!Sign up for expat events, news & offers, delivered once a week.
Keep me updated with exclusive offers from partner companies
By signing up, you agree that we may process your information in accordance with our privacy policy


© 2025 IamExpat Media B.V.
© 2025 IamExpat Media B.V.

The 30% Ruling: What is it & what is going to change in 2018?

Advertisement
Dec 18, 2017
Advertisement

The new Dutch government is considering changing some important aspects of the 30 percent ruling in the new year. The tax experts from Blue Umbrella review the current situation and explain what the conditions of this tax benefit are.

Are you a highly skilled professional who moved to the Netherlands because you were offered a specific job? Then you could benefit from the 30% ruling!

The 30% ruling is a tax advantage that allows you to obtain a tax-free allowance on 30% of your gross taxable salary. This tax benefit is meant to cover the costs foreign employees make whilst working outside of their home country.

Changes to the 30 percent ruling in 2018

At this point, no changes to the 30 percent ruling have been finalised. The new government is considering reducing the maximum period, in which the 30 percent ruling can be used, to 5 years. This period is currently 8 years. However, these plans are yet to be agreed upon, if at all.

Conditions of the 30 percent ruling

The 30 percent ruling applies to you if you were recruited outside of the Netherlands or seconded from a country other than the Netherlands to work here. In order to be eligible for this tax benefit you must meet the following requirements, which were in place on January 1, 2012:

  • You were recruited outside a 150-km zone of the Dutch border.
  • In 2017, you have a minimum taxable income of 37.000 euros before applying for the 30 percent benefit.

Please note that the signature date on your employment contract should be set before your arrival date. The 30 percent ruling is valid for a maximum of 8 years, as mentioned above. This duration may be reduced if the employee has resided in the Netherlands in the past 25 years.

Blue Umbrella files your income tax return for you at a flat fee, with no hidden costs

You can use the tax-free allowance to cover expenses made whilst working outside of your home country. If the 30 percent ruling applies, you are not required to retain documentary evidence. However, you are not allowed to pay extraterritorial expenses tax-free as well.

You could be eligible for this tax rebate without knowing it. It all depends on your personal circumstances; so reading up on the rules concerning this refund can be very profitable for you and your family.

For more information about the 30 percent ruling and how you can apply for this exemption visit the Blue Umbrella website.

Your 2017 income tax return and the 30% ruling

Every individual in the Netherlands has to go through the process of filing their income tax return, if this has been requested by the Dutch Tax Office. This includes everyone who is employed here or receives a benefit, like the 30 percent ruling.

With an easy 3-step online registration process, Blue Umbrella makes filing your taxes straightforward and simple. Follow these steps to sign up for their Blue Tax service:

  1. Register via a short form.
  2. Log in to your MyBlue account.
  3. Fill in the quick tax questionnaire, so that Blue Umbrella can do the calculations and see how they can help you.

Flat fee, no hidden costs!

Blue Umbrella will always file your income tax return for you at a flat fee, with no hidden costs, even when they need to take tax benefits, like the 30 percent ruling, into account. Their tax experts have over 10 years of experience with the Dutch tax system, and will make sure that you get the maximum tax refund that you are entitled to.

Interested in more information about Blue Umbrella and their tax services? Call a Blue Umbrella tax expert on +31 (0)20 46 87 560 or fill in the contact form below.