The 30% ruling

Tax free allowance of 30 percent


The 30% ruling is a tax advantage for incoming employees who are working in the Netherlands. When the appropriate requirements are met, the employer is allowed to grant a tax free allowance amounting to 30 per cent of the salary which is subject to Dutch payroll tax. The consequence is that the taxable part of the salary is reduced to 70% and on top of that the 30% allowance is paid so that the total stays 100%. The tax free allowance is considered as compensation for extra territorial expenses a foreign employee has for working outside their home country. The employer can also reimburse these extra territorial expenses instead, but to be able to do this, the employee will need to supply all receipts to the employer so that they can be checked and then reimbursed. This is obviously a lot of extra work, especially if it needs to be done for multiple employees. It is therefor more common to apply for the 30% ruling. The 30% allowance will be included in the salary in such a way that the costs for the employer will not be higher, while the employee has a higher net salary.

Job interview expat 30 percent ruling

Benefit of our experience with the 30% ruling!

Expatax can assist with the whole application procedure. We are very experienced with the 30% ruling and its application process as we have many companies as clients for who we take care of all the requests on behalf of their employees. We have more than 15 years experience and have filed thousands of applications with a high success rate.

Specific expertise

To qualify for the ruling the expatriate must be an employee who is hired from abroad or transferred by an employer to work in the Netherlands and who has specific expertise that is scarce or absent on the job market in the Netherlands. 

Salary requirement

For the evaluation of whether an entered employee possesses specific expertise that is scarce or absent on the job market in the Netherlands, a minimum salary requirement was introduced on January 1, 2012. This salary requirement replaced the obligation to prove the level of education and relevant work experience.

Minimum required taxable salary (70%):€ 38,347 (which is gross € 54,781)€ 37,743 (which is gross € 53,919)€ 37,296 (which is gross € 53,280)
For employees under the age of 30 who have obtained a master degree at a foreign university the minimum required taxable salary (70%) is€ 29,149 (which is gross € 41,641)€ 28,690 (which is gross € 40,986)€ 28,350 (which is gross € 40,500)

If you conduct scientific research at a specific research institution, a salary requirement is not applicable. 

Tax free allowance can be less than 30%

Since the law requires a minimum taxable salary and doesn’t mention the gross salary and also states that under the 30% ruling a tax free allowance can be paid of up to 30%, it is possible to reduce the tax free allowance to a lower percentage as such that the minimum required taxable salary is met.

Do you have a question about the 30% ruling?

In our Knowledge Base we answered a lot of questions about the 30% ruling. Topics include the conditions, term, application, tax consequences etc.

Other requirements

There are other requirements that need to be met such as the employee having lived a minimum distance of 150 km from the Dutch border beforehand (during at least 16 months in the 24 months before start of work in the Netherlands). Also relevant is whether or not the employee has previously stayed in the Netherlands. And there are specific rules when the employee changes employer.

You have a valid grant for the 30% ruling. The duration is stated on the grant. If you stop working earlier, the 30% ruling will also stop.

An appendix to the employment agreement must be made. It’s not allowed to split the gross salary mentioned in the employment agreement in a taxable part of 70% and a non-taxable part of 30%. Instead the gross salary must be reduced to 70% on top of which a tax free remuneration of 30% can be paid. Consequence is that all the rights based on the gross salary will be reduced too like pension and social security.

Are you eligible for the 30% ruling?

Do our online survey to find out directly if you qualify for the 30% ruling.


If your 30% ruling is granted after the 1st of January 2019 your grant is valid for a maximum of 5 years.

If your 30% ruling was granted between the 1st of January 2012 and the 1st of January 2019 the duration of your grant is a maximum of 8 years. Due to a transitional arrangement, the end date of the grant may change, below you can see what your new end date will be. You will not be issued with a new grant stating this, so it is up to you and your employer to keep track of the new end date.

– End date year on your grant: 2019 or 2020 -> new end date: remains the same as stated on your grant
– End date year on your grant: 2021, 2022 or 2023 -> new end date: 31st of December 2020
– End date year on your grant: 2024 or later -> new end date: the end date on your grant minus 3 years 

Questions answered in our Knowledge Base

  1. 30% ruling ends when the employee is put on garden leave
  2. Is there a period of minimum stay in the Netherlands to avail the 30% ruling?
  3. Who is a young master for whom a lower salary is required?
  4. How long will the 30% ruling application take? When will I receive a reply?
  5. When I leave my employer do I get a confirmation from the tax authorities that the 30% ruling ends?
  6. Bank savings and 30% ruling. Foreign bank accounts. What to declare?
  7. 30% ruling and change of employer: granted for 8 or for 5 years?
  8. Where can I get a copy of the 30% ruling confirmation?
  9. Can the 30% ruling be renewed?
  10. Is it possible to get the 30% ruling when I work through my own limited company?
  11. I am young master with 30% ruling. What happens if I become 30? Will the salary requirement be higher?
  12. Is the 30% ruling applicable for dependents? Can the dependent spouse also exchange a foreign driving license?
  13. Can I keep the 30% ruling if I become self employed?
  14. How is the 30% allowance arranged between employer and employee?
  15. What are the consequences for my salary of the 30% tax ruling?
  16. I have been in the Netherlands before. Does this affect the maximum period I can get the 30% ruling?
  17. 30% ruling for a returning expat – how is the 25 year period calculated?
  18. Is the 30% ruling applicable if I have a temporary contract?
  19. Does a new application for the 30% ruling make a chance if a previous application has been rejected in the past (and more specifically, if the regulation changed since then)?
  20. The 150 km distance requirement in the 30%-ruling doesn’t lead to a clear overcompensation according to the Advocate General
  21. 25-years term of the discount scheme of the 30% ruling doesn’t lead to prohibited discrimination
  22. Continuation of the 30% ruling conflicts with the three months requirement
  23. 30% ruling for returning Dutch national
  24. What are the consequences for the unemployment benefit and company pension if I have the 30% ruling?
  25. Can I deduct the mortgage interest for my main residence if I have the 30% ruling?
  26. Can double housing costs be reimbursed tax free besides the 30% ruling?
  27. The 30% ruling is calculated on the wage of present employment. What does this include?
  28. Can the 30% ruling be granted retro active?
  29. Is the 30% ruling applicable on a redundancy payment?
  30. Am I eligible for the 30% ruling?
  31. I have been in the Netherlands before. Does this affect the maximum period I can get the 30% ruling?
  32. Which costs can be considered to be extra territorial expenses?
  33. If the employee changes employer should a new 30% application be submitted?
  34. Is it possible to build up a pension on the 30% allowance?
  35. Does the 30% ruling also apply to persons who meet all the conditions but become permanent residents?
  36. Do I lose the 30% ruling if I get the Dutch nationality?
  37. International school fees and the 30% ruling
  38. Can the 30% ruling be applied in the payroll during the application?
  39. Can I still apply for the 30% ruling if I am already in the Netherlands?
  40. What are the conditions to qualify for the 30% ruling?
  41. What has changed with regards to the 30% ruling from January 1, 2012?
  42. Can the 30% ruling be less than 30%?


11 thoughts on “30% Ruling”

  1. 30% Ruling

    Hello Everyone,
    my name is Donald and i started living and working in The Netherlands from January 2020.
    I am 25, i got a master degree in Italy and i’m eligible for the 30% Ruling.
    I already applied for the 30%Ruling in April but i didn’t received a confirmation yet.
    My question is : can i obtain it anyway if in the meantime i change the job ?

    1. 30% Ruling

      as far as i know yes, if you applied in time your next application will also be valid. but i’m not an expert 🙂

    2. 30% Ruling
      Arjan Enneman

      If you change job during the 30% ruling application procedure then you can also apply with your new employer. If the ruling is granted for your first job, it will also be granted for your next job when you still satisfy all conditions. So you don’t have to wait with changing employer until you have received confirmation from the tax authorities that the 30% ruling is granted.

    3. 30% Ruling

      *The employee has to transfer or be recruited from abroad to a Dutch employer
      It is only possible to claim the 30% ruling if you are transferred or recruited from abroad. You have to prove that you were residing outside the Netherlands before you began your present employment in the Netherlands. Furthermore, the employee must not have lived within 150 km of the Dutch border for no more than eight months out of the last 24 months prior to the start of employment in the Netherlands.* – In my opinion I do not see that you are eligible for it.

      1. 30% Ruling
        Arjan Enneman

        From what I understand Donald started living and working in the Netherlands in January 2020. Before that he was living in Italy. He applied for the 30% ruling within 4 months after he started working. If Donald found the job before he moved to the Netherlands, which I assume, then he is recruited from abroad. If he found the job after he moved to the Netherlands then he indeed wouldn’t qualify. He would then be considered locally hired.

  2. 30% Ruling

    if I have just turned 30 (2020) and my salary is not going to increase in the coming year. do I risk losing my 30% tax rulling forever?

    If in 2022, I respect the criteria again, can I benefit from the tax rulling even if for 1 year I no longer respected it?

    Thank you very much for your reply ans expertise,

    1. 30% Ruling
      Arjan Enneman

      If your (monthly) salary doesn’t reach the required salary for employees of 30 years and older then you will indeed lose the 30% ruling. This won’t change if your salary will be sufficient in a future year.


      Solution could be to reduce the tax free amount to a lower percentage thus keeping the taxable salary above the required level:

  3. 30% Ruling

    Hey, so I have had the 30% since April 2016, and now I’m going to change jobs and residence status as well – from researcher to highly skilled migrant.

    In most places, I understand that I would get the allowance max till April 2021 (5 years in total). I get lost a bit in this part: The 30%-facility can, subject to certain conditions, remain applicable to an employee who changes employer during the term of the decision. In that case, the new employer together with the employee must submit a new request.

    Indeed I will fill in the form, but it would also be good to already know a bit more and to see if I can make the case a bit stronger. Any help would really be appreciated.

    1. 30% Ruling
      Arjan Enneman

      If you find a job within 3 months after your last work day with your previous employer then you can apply for the 30% ruling again with your new employer. The conditions are the same as stated in the article above.

  4. 30% Ruling

    I currently work at a global company in Turkey. I have worked in NL within a seconment program for four months in 2019 starting from April to August under the same employer as a short term employee. It has been 14 months since i came back to my country. Now i am considering to apply for a job in NL as starting from fisrt of October 2021. As a requirement of tax advantage, it stated that “the employee having lived a minimum distance of 150 km from the Dutch border beforehand (during at least 16 months in the 24 months before start of work in the Netherlands)”

    According to requirement above, since i had working permit and residence permit for 4 months last year, could it be problem having this tax advantage?

    1. 30% Ruling
      Arjan Enneman

      The period you worked in the Netherlands is not taken into consideration to calculate whether you stayed outside the Netherlands long enough. So you will qualify for the 16 out of 24 months having lived more than 150 km from Dutch border requirement. The period you stayed in the Netherlands however does affect the maximum term you will get the 30% ruling when you come to work in the Netherlands again. This maximum term will be reduced with 4 months.

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