30% tax ruling FAQ

Requirements 30% ruling

You must meet the following conditions to qualify:
• you were recruited outside of the Netherlands• you have special skills and experience, which are scarce within the Dutch labor market

150 km requirement

You have to prove that you were previously residing outside of the Netherlands before you began your employment in the Netherlands. Besides, you must have lived more than 150 km outside the Dutch border for 16 months out of the last 24 months before starting employment in the Netherlands.

Previous stay in the Netherlands

The years resided in the Netherlands will be deducted from the maximum duration of the 30% ruling, which is five years.

For example, if you have previously lived in the Netherlands for two years (and the ruling was applied) and come back to the Netherlands again, you will be eligible for the 30% ruling for three more years. In total, it remains for five years.

Salary requirements

You need a taxable wage of more than € 41.954 in 2023. If you are under 30 and have a Dutch Master’s in university or an equivalent foreign title, your taxable wage needs to exceed €31.891.

You will receive the formal decision as soon as the tax office has reached a conclusion. This may take up to 10 weeks. To speed up the procedure, the application must be complete, and you must provide all documents. The tax specialists at Qlick can take care of this for you.

When filed within the first four months of your employment, once granted, the 30% ruling will be applied retroactively from the start date of your employment. After four months of your start date, you can still apply for the ruling. However, they will grant it on the first day of the month following the month in which you applied.

Yes, you can switch employers and continue the 30% ruling with your new employment. You and your new employer must file a new application for the ruling. However, the gap between your previous job and the new one cannot exceed three months.

No, unfortunately not. The employer and the employee need to file a joint application. If the employer is unwilling to apply for the 30% ruling, the employee is not entitled to receive this benefit. Qlick can handle the application for your new employer if they have little experience with the 30% ruling.

From the first day of the month following the month in which you reach the age of 30, your salary must meet the salary requirements for employees above 30 years old. For 2022, this is a minimum required taxable salary (70%) of € 39.467 (gross € 56.381). For employees under 30, who have obtained a master’s degree at a foreign research university, the minimum required taxable salary (70%) is € 30.001 (gross € 42.858).

When you turn 30 years old, the salary gets calculated pro rata. For example, when you turn 30 on the 8th of March, for January – March, the (taxable) salary you have earned must be at least 3/12 * € 30.001, and for April – December 9/12 * € 39.467.
From the first day of the month following the month in which you reach the age of 30, your salary must meet the salary requirements for employees above 30 years old. For 2022, this is a minimum required taxable salary (70%) of € 39.467 (which is gross € 56.381).

For employees under the age of 30, who have obtained a master’s degree at a foreign research university, the minimum required taxable salary (70%) is € 30.001 (which is gross € 42.858).

In the year you turn 30 years old, the salary will be calculated pro-rata. For example, when you turn 30 on the 8th of March, for the months January – March the (taxable) salary you have earned must be at least 3/12 * € 30.001 and for the months April – December 9/12 * € 39.467.

The 30% ruling only applies to income obtained from or received through employment. If you decide to become self-employed, you are no longer an employee; consequently, the 30% ruling will no longer be applicable. If you set up a limited company whereby you employ yourself, you can request the tax authorities to grant the 30% ruling for your work for your own limited company. It is important to note that a limited company will lead to extra administration and other costs.

The application of the 30% ruling must agree upon between employer and employee (i.e., the 30% allowance must classify as a cost allowance for so-called extraterritorial expenses). Most employers opt for a cost-neutral method, meaning that the gross salary is reduced with an amount equal to the 30% tax-free cost allowance. This is usually arranged in an addendum.

Please note that the consequence of lowering the wage according to employment law is that any benefits related to the salary (like social security and pension) will be negatively affected. This is why the ruling must agree upon in addition to the employment contract.

Yes, that’s possible. The 30% ruling must be submitted within four months after the commencement date of your contract to receive the ruling retroactively. If the four months period has passed, you can still apply for the 30% ruling, but the commencement date will be the month following the submission date.

If you have a foreign driver’s license, in most cases, you will have to retake the driver’s test to obtain a Dutch license.

If you and your partner are fiscal partners, they can allocate their savings to you, so these savings will not be taxed. Your partner can also switch their foreign driver’s license without retaking a driver’s test.

At the end of the year, the tax authorities will check if the employee has met the requirements. If, for example, the minimum salary requirement is not met, the 30% ruling was applied incorrectly. Consequently, the employer will face an additional tax assessment payroll tax. The employer is allowed to pass on the costs to the employee.