The 30% ruling tax advantage for expats in the Netherlands

The 30% ruling tax advantage for expats in the Netherlands

Are you considering coming to the Netherlands to work in a highly skilled area? If so, the 30% ruling may be of interest to you!

The Dutch government introduced the 30% ruling, which is also known as the "30% reimbursement ruling" or "30% facility", to attract foreign specialists with specific expertise that is scarce or not available in the Netherlands.

What is the 30% ruling?

The 30% ruling is a tax advantage for highly skilled migrants working in the Netherlands. In a nutshell, the taxable amount of a gross Dutch salary is reduced from 100% to 70%, meaning 30% of the wage is tax free. Visit our 30% ruling page to learn more about its purpose, duration, benefits and how to apply. 

Requirements for the 30% ruling

Does the 30% ruling apply to you? There are strict requirements (e.g. income level, transferred from abroad and level / area of expertise among others) to ensure that only eligible expat employees can qualify. See if you meet the 30% ruling requirements.

Important questions

What's the maximum duration of the 30% ruling? Are you an "incoming employee"? Are your skills scarce in the local labour market? When should you apply? What happens if your application is denied? Find out the answers to some of the most frequently asked questions about the 30% ruling.

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