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.

I have done my masters in the Netherlands and found a job. Can I get the 30% ruling?


I concluded my M.Sc in Holland, and got a job within one year of concluding the M.Sc. Can I apply for the 30% ruling?


The 30% ruling is applicable if you are an incoming employee which means that you are (originally) recruited from abroad. Since you were already in the Netherlands to study you are hired locally and not an incoming employee. As a consequence you do not qualify for the 30% ruling. 

Since 1 January 2012 there is one exemption if you have done your Phd in the Netherlands. In that case you will still be seen as recruited from abroad. For M.Sc. this exemption is however not applicable. 

Attached Files
There are no attachments for this article.
Comments (2)
Comment by Maria on Sat, Feb 4th, 2017 at 11:59 PM
Hello, if i am a foreigner and finished my phd in october2016 and found a job in the netherlands, am i eligible for the 30%ruling? ( i also did msc in the netherlands before). Thank you
Comment by Arjan Enneman on Tue, Sep 19th, 2017 at 1:45 PM
You were already in the netherlands for your master study so you are hired locally and are thus not an incoming employee (30% ruling not applicable)
Security Code Security Code
Related Articles RSS Feed
30% regeling in twee banen
Viewed 4348 times since Fri, Aug 8, 2014
30% tax calculator - gross to net calculation Dutch salary
Viewed 259136 times since Fri, Feb 21, 2014
30% ruling while working outside the Netherlands
Viewed 3742 times since Wed, Mar 21, 2012
Where can I get a copy of the 30% ruling confirmation?
Viewed 9000 times since Mon, Apr 22, 2013
30% ruling changes 2013 with respect to the ZVW calculations
Viewed 31903 times since Mon, Feb 25, 2013
How long will the 30% ruling application take? When will I receive a reply?
Viewed 9150 times since Thu, Oct 24, 2013
Is there a period of minimum stay in the Netherlands to avail the 30% ruling?
Viewed 19331 times since Thu, Jan 10, 2013
What are the consequences for the unemployment benefit and company pension if I have the 30% ruling?
Viewed 4066 times since Thu, Apr 11, 2013
When I leave my employer do I get a confirmation from the tax authorities that the 30% ruling ends?
Viewed 2980 times since Wed, Feb 8, 2012