30% ruling for internationals

If you have any questions about the 30% ruling, contact The Hague International Centre.

    The national government is keen to make it attractive for expats to work in the Netherlands, especially for highly-skilled migrants. This group of expats has a specific expertise which is scarce in the Dutch labour market. As an expat you can make use of the ‘30% ruling’. This tax reimbursement scheme is designed to compensate the expenses you have as a foreign employee, due to temporary residence in the Netherlands (extraterritorial costs).

    If your company is recognised by the IND as a sponsor, it will receive a letter specifying the period that you qualify for the 30% ruling. Under this rule, your employer may grant you a free (untaxed) reimbursement for the extraterritorial costs that you incur. If the application has been granted by the tax office, then 30% of your taxable income is exempt from taxation. To get this reimbursement, you do not need to prove that extraterritorial expenses have actually been incurred.

    You can claim the 30% tax ruling for a maximum of 8 years over any period of time you have spent in the Netherlands.

    It is anticipated that the maximum duration period will be reduced from 8 to 5 years as from 2019. Transitional rules have not yet been published.

    Conditions for highly-skilled migrants

    To qualify for the 30% tax ruling, highly-skilled migrants must meet the following conditions:

    • The employee has to work as an employee.
    • The employee works for an employer which is registered with the Dutch tax office and pays payroll tax.
    • Employer and employee have to agree in writing that the 30% ruling is applicable.
    • The employee has to be transferred from abroad or has to be recruited from abroad.
    • The employee was not residing within 150 kilometres from the Dutch border for the last 18 out of 24 months at the time he was hired.
    • The gross annual salary has to surpass a minimum (adjusted annually). In 2018 the annual taxable salary for an employee cannot be less than € 37,296. A minimum salary of € 28,350 is applicable for those who have completed a Master's degree and are younger than 30 years old. For scientific researchers no minimum salary is required.
    • The employee needs to have expertise which is scarcely available in the Netherlands.

    How to apply

    Complete the form on the website of the Dutch Tax and Customs Administration and attach the required documents. Make sure that both the employer and employee sign the application. Send the form with the requested attachments to:

    Belastingdienst/Kantoor Buitenland
    Postbus 2865
    6401 DJ Heerlen

    You must submit the application within 4 months of your starting date. Otherwise you will only be able to make use of the facility as of the first day of the month after which you submitted the application.

    More info

    If you have any further questions about the 30% ruling, contact The Hague International Centre.

    Published: 17 March 2016Modified: 17 September 2018