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30% ruling - Coming back to The Netherlands - Dutch nationality

I am a Dutch citizen and will be returning to The Netherlands after 14 years of continuous expat life to start a new job. I was recruited for the job outside of The Netherlands.

Before I left the The Netherlands I was a student. Do I qualify for the 30% ruling? I have searched the belastingdienst website to no avail.

Thank you in advance!


The following text can be found on

Prior stay in the Netherlands

Should an entered employee have worked or stayed in the Netherlands prior to the start of employment, the term shall be reduced by the periods of prior employment and prior stay.

Periods of prior employment and prior stay that terminated more than 25 years before the term of employment shall not be taken into account

The entered employee will not have worked in the Netherlands if he worked in the country for a maximum of twenty days in every calendar year for the period of 25 years.

The entered employee will not have stayed in the Netherlands if in every calendar year of the period of 25 years he did not stay in the Netherlands for a total of six weeks for holiday, family visit or other personal circumstances, with a one-off period not being taken into account of at most three consecutive months in the Netherlands for holiday, family visit or other personal circumstances.

Since you left the Netherlands only 14 years ago the maximum term of the 30% ruling of 8 years will be reduced with the entire period you stayed in the Netherlands from the day you were born till the day you left the Netherlands effectively reducing the maximum term to 0 years. So even if you qualify (recruited from abroad and you earn the required minimum salary) you will still not benefit from the 30% ruling. 


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