Knowledge Base

Welcome to the Expatax Knowledge Base containing hundreds of answers to questions we received about topics concerning tax, payroll, accounting, legal, business etc. related to the Netherlands. Search in our Knowledge Base or browse the different categories. Expatax is a Dutch tax and accounting firm specialized in assisting international workers, freelancers and companies. Don't hesitate to contact us if you need assistance or check our website.

End of 10 year term 30% ruling - when / how

As a Dutch expat before, I have returned to the Netherlands on 27 July 2006 and since then I have been on the 30% ruling (valid for 10 years). In order to plan ahead, please advise when will the 30% ruling end for me?

a. 27 July 2016 (if so does it then apply to part of the tax year)
b. 1 January 2016 or
c. 31 December 2016?


Startdate of the 30% ruling is the day on which you started working in the Netherlands, which was 27 July 2006. Plus 10 years means that the ruling ends on 26 July 2016. So you will have it for part of the year 2016 and from 27 July 2016 you will be treated as full tax resident.

The official 30% ruling declaration which was provided by the tax authorities when the ruling was granted also mentions the start and end date of the 30% ruling. It can be though that the declaration shows a start date of 1 July 2006 being the first day of the month in which you started working in the Netherlands. 


Attached Files
There are no attachments for this article.
There are no comments for this article. Be the first to post a comment.
Security Code Security Code
Related Articles RSS Feed
30% ruling - More than 3 months unemployed and now a job offer
Viewed 2689 times since Mon, Aug 3, 2015
I have done my masters in the Netherlands and found a job. Can I get the 30% ruling?
Viewed 4728 times since Sun, Feb 24, 2013
30% tax calculator - gross to net calculation Dutch salary
Viewed 277412 times since Fri, Feb 21, 2014
I am already working in the Netherlands for a couple of years. Can I still apply for the 30% ruling?
Viewed 4261 times since Sat, Nov 5, 2011
End of the first five years of the 30% ruling
Viewed 3489 times since Thu, Feb 7, 2013
Where can I get my foreign diploma evaluated?
Viewed 4322 times since Tue, Aug 12, 2014
Living abroad and applying for 30% ruling
Viewed 3882 times since Thu, Jan 22, 2015
30% ruling approval letter
Viewed 3045 times since Fri, Jul 10, 2015
How long will the 30% ruling application take? When will I receive a reply?
Viewed 15103 times since Thu, Oct 24, 2013