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Requirements for the 30% ruling for expats in the Netherlands

Requirements for the 30% ruling for expats in the Netherlands

The 30% ruling is an income tax advantage for highly skilled migrants working in the Netherlands. It means that 30% of your salary is tax free. To benefit from the 30% ruling, you must meet certain requirements. 

30% ruling income requirements

One of the primary conditions is that your salary is a certain amount after the 30% reduction:

2018 salary requirements for 30% ruling

  • Minimum taxable salary at 70%: 37.296 euros
  • For employees under 30 with a master's degree:
    Minimum taxable salary at 70%: 28.350 euros

2017 salary requirements for 30% ruling

  • Minimum taxable salary at 70%: 37.000 euros
  • For employees under 30 with a master's degree:
    Minimum taxable salary at 70%: 28.125 euros

2016 salary requirements for 30% ruling

  • Minimum taxable salary at 70%: 36.889 euros
    (Gross salary before 30% reduction: 52.699 euros)
  • For employees under 30 with a master's degree:
    Minimum taxable salary at 70%: 28.041 euros
    (Gross salary before 30% reduction: 40.059 euros)

2015 salary requirements for 30% ruling

  • Minimum taxable salary at 70%: 36.705 euros
    (Gross salary before 30% reduction: 52.436 euros)
  • For employees under 30 with a master's degree:
    Minimum taxable salary at 70%: 27.901 euros
    (Gross salary before 30% reduction: 39.859 euros)

Other requirements for the 30% ruling

To receive the 30% ruling you must also meet the following requirements:

  • You are an employee of a company in the Netherlands.
  • You have specific professional expertise that is scarce or not available in the Netherlands. Highly skilled migrants are deemed to have such expertise when their income meets the above salary requirements.
  • You and your employer agree in writing that the 30% ruling applies to your situation.
  • You have been recruited or transferred from abroad (and you have lived more than 150 km from the Dutch border for more than 24 months prior to working in the Netherlands.)

Note that all the above factors are considered in relation to each other and that the minimum taxable salary changes annually. If you meet the requirements then the Dutch tax office (Belastingdienst) will issue you with a "valid decision" that permits you to make use of the 30% ruling. See the 30% ruling FAQ section for more information.

Scientific researchers

Expats conducting scientific research at institutions such as Dutch research universities, are always eligible for the 30% ruling. In such cases, there are no salary level requirements.

Documentation

When applying for the 30% ruling you (or your financial advisor) must provide the Dutch tax office with copies of the following:

  • Valid proof of identity (not a driving licence).
  • Your BSN (or Sofi) number.
  • Employment contract (or assignment letter).
  • Work permit (if applicable).
  • Address (including previous stay in the Netherlands if any).
  • Company details and wage tax number.
  • Proof of residence in another country before being hired.
  • Curriculum vitae that clearly illustrates your age, education, working experience and employment history.
  • Written agreement (attached to your employment contract) clearly stating that both parties are fully aware of the consequences of applying the 30% tax ruling.
  • Written statement from your employer that your skills are scarce and that they failed to find another employee with comparable expertise in the local market.

The number of previous applicants, as well as the period the position was vacant, must also be demonstrated.

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