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My application for the 30% ruling was rejected in the past. My situation changed since then. Can I apply for the ruling again?

Dear Expatax,

I hold a PhD from the University of Amsterdam, graduated in March 2011. I started working in a Dutch company in January 2011 and the request for the 30% ruling did not work out. Since October 1st 2015, I started a new position in a new company based in Hilversum. If I would apply again for the 30% ruling now, would there be any chance to get it?

Best regards


If the application was rejected in 2011 and you kept living and working in the Netherlands a new application won’t be granted either. Later changes in your situation won’t make you qualify for the ruling now.

See also: 

In your situation the 30% ruling will have been rejected because you were not recruited from abroad. This hasn‘t changed.

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