The 30% ruling in the Netherlands: who qualifies, and how to apply

Moving to the Netherlands from abroad for work? The 30% ruling is probably the best-known tax facility you'll come across. In essence: part of your salary can be paid out tax-free, to compensate for the extra costs of working abroad.

Do you qualify?

The ruling is meant for employees with specific expertise that's scarcely available on the Dutch labour market. That's tested partly through a salary threshold: you only qualify above a certain income level. There's also a minimum distance requirement from the Dutch border, measured from before you came to work here.

How do you apply?

Employer and employee apply for the ruling together, with the Belastingdienst. Timing matters: if the Dutch tax authority receives the application within four months of the first working day, the ruling applies retroactively from your start date. If it arrives later, the ruling only starts from the month after the month of application — those first months are lost.

Duration and changes

The ruling runs for a maximum of five years. The percentage no longer steps down within that period: the previously announced 30-20-10 taper was reversed. A flat 30% applies in 2026, dropping to 27% from 1 January 2027, while anyone already in the scheme in December 2023 keeps 30% for the remainder of their term. The salary thresholds are indexed annually — always check the current conditions at the time of applying, rather than relying on what you once read.

Expats and their employers get guidance through assessing whether the conditions are met, and through filing the application itself — so no time, and therefore money, gets lost.