What is the benefit of the 30% ruling in the Netherlands and who can apply for it?

1. Can you apply for the 30% ruling benefit if you are going to work in the Netherlands?

If you come to work in the Netherlands from another country, your employer can opt to pay you 30% of your salary, including extraterritorial expenses, tax-free. This benefit is called the 30% ruling benefit.

2. Can you make use of the 30% ruling benefit?

If you have a paid job in the Netherlands, possess specific expertise that is either unavailable or scarcely available in the Dutch labor market, and have confirmation from the Belastingdienst, you can make use of this benefit.

3. How long is the benefit valid?

• For all decisions issued from January 1, 2019, the benefit is valid for a maximum of 5 years.
• If your decision was issued between January 1, 2012, and January 1, 2019, then it is valid for up to 8 years. However, due to a transitional arrangement, the validity date of this decision might no longer be accurate, and you will soon receive a new decision.

4. What is the minimum salary you must earn?

• Your salary, excluding the tax-free allowance in the Netherlands, must be higher than:

46,107 EUR in 2024

41,957 EUR in 2023

39,467 EUR in 2022

38,961 EUR in 2021

If you are under 30 years old and have a master’s degree in the Netherlands or an equivalent degree from another country, then:

• Your salary, excluding the tax-free allowance in the Netherlands, must be higher than:

35,048 EUR in 2024

31,891 EUR in 2023

30,001 EUR in 2022

29,616 EUR in 2021

5. Do you live near the Dutch border? Can you be hired with the 30% ruling?

• To make use of the 30% ruling, you must have lived more than 150 kilometers, in a straight line, from the Dutch border for more than 16 months in the 24 months prior to your first working day in the Netherlands.
• You are not allowed to have lived in Belgium, Luxembourg, and parts of Germany, France, or the United Kingdom.

6. Have you worked in the Netherlands before, then moved outside the Netherlands? Can you use the 30% ruling?

If this happened, you do not need to be less than 150 kilometers from the Dutch border. Additionally, you must meet the following conditions:

• Your previous work period started no more than 5 years ago.
• Before January 1, 2021, your previous work period must have started at least 8 years ago.
• When your previous job started, you lived more than 16 of the 24 months prior to it 150 kilometers, in a straight line, from the Dutch border.
• During your previous work period, you had a valid decision to use the 30% ruling.
• During your previous work period, you met the applicable conditions for the 30% ruling at that time.

7. Are you conducting scientific research at a designated research center? Or are you a doctor training to be a specialist?

In that case, you can always make use of the 30% ruling facility. The amount of your salary is not important.

8. Do you have a PhD or a doctoral degree?

• You can make use of the 30% ruling benefit if, in the 24 months prior to starting your PhD research in the Netherlands, you lived more than 16 of the 24 months prior to it 150 kilometers, in a straight line, from the Dutch border.
• During your PhD research, between obtaining your doctorate and starting your job in the Netherlands, you are allowed to have lived in the Netherlands or within a radius of 150 kilometers from the Dutch border.

9. What benefits can you apply for in your tax return when you have the 30% ruling?

• For specific case inquiries, we recommend writing to the email: info@tax-in.com

Source: Belastingdienst