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What are the requirements to qualify for the 30% ruling?

Requirements to qualify for the 30% ruling

To qualify you must satisfy the following requirements:

  1. You are (originally) recruited from abroad

  2. You have special skills and experience

  3. These special skills and experience must be scarce on the Dutch labour market

From January 1, 2012 special skills and experience are determined based on salary

  • A minimum salary requirement of € 35,000 per year (excluding the 30% allowance) is introduced (the original proposals mentioned a higher required salary). This means that the required gross salary will be € 50,000 (if the full 30% allowance will be paid to you). This requirement replaces the education and work experience check. Scientists and researchers working at universities and knowledge organizations will be exempted from the salary requirement. For young masters below the age of 30 the salary requirement is € 26,605. The salary amounts will be adjusted each year. You can find the up to date amounts on

  • Incoming employees must have stayed outside the Netherlands in a period of 25 years before arrival in the Netherlands. This was 10 years.

  • Incoming employees must have lived more than 150 km from Dutch border before the work in the Netherlands commences.

Other important changes

In case the incoming employee was living within 150 km from the Dutch border before he came to the Netherlands he will not get the 30% ruling.

The period of earlier stay in the Netherlands must have ended at least 25 years ago (instead of 10 which it is was until 2012).


To be able to get the 30% ruling both employee and employer must file an application together. Expatax can assist you both with filing this application.

Further information

See also other articles about this subject and under news.

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Comments (2)
Comment by mark on Wed, Nov 14th, 2012 at 7:21 PM
so if your salary gross is not 50,000 euro then you would not qualify for this ruling?
Comment by arjan enneman on Thu, Feb 21st, 2013 at 9:22 AM
the taxable salary should at least be
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