What is the 30% ruling in Netherlands?

The 30% ruling allows eligible expats in Netherlands to receive 30% of their salary tax-free, reducing their taxable income significantly.

Who is eligible for the 30% ruling?

Eligible candidates must have specific expertise not readily available in the Dutch job market and must not have lived within 150km of the Dutch border in the 24 months before employment.

What are the key changes to the 30% ruling for 2025?

The key changes for 2025 are: (1) New maximum salary cap of €246,000, limiting the tax-free allowance to €73,800 annually, (2) Increased minimum salary to €46,660 per year, (3) Abolition of partial non-resident status for American expats, (4) Extended application period for qualified expats.

How much can I save with the 30% ruling in 2025?

Your savings depend on your salary. With the 30% ruling, 30% of your gross salary is paid tax-free (max €73,800 in 2025). For a €70,000 salary, this means €21,000 tax-free, usually resulting in €7,000-10,000 extra net income per year. Higher salaries save more, up to the maximum cap.

What happens to the 30% ruling in 2027?

Starting January 1, 2027, the 30% ruling will be reduced to 27% for all beneficiaries, regardless of when they started. This change affects everyone currently using the benefit. It's important to plan your finances ahead for this 3 percentage point reduction.

What are the new salary requirements for 2025?

For 2025, there's a minimum gross salary of €46,660 per year to qualify for the 30% ruling. Additionally, there's a new maximum cap of €246,000 per year. This means the maximum tax-free allowance is €73,800 annually (30% of €246,000).

Who qualifies for the 30% ruling?

You qualify if you: (1) Come from outside the Netherlands and have specific expertise that is scarce in the Netherlands, (2) Haven't lived within 150km of the Dutch border for 24 months before employment, (3) Have an employer who applies for the ruling, (4) Meet the salary requirement (€46,660-€246,000 in 2025), (5) The application is made within 4 months of your start date.

How long does the 30% ruling last and can I change employers?

The 30% ruling applies for a maximum of 5 years from your first working day in the Netherlands. You can change employers within the Netherlands - the new employer must make a new application, but the 5-year period continues from your original start date. The period cannot be extended or restarted.

Must my employer apply for the 30% ruling and what is the deadline?

Yes, only your employer can apply for the 30% ruling with the Dutch tax authority - you cannot do this yourself. The application must be made within 4 months of your first working day. If this deadline is missed, you lose the right to the ruling for the entire period. Make sure this is discussed during job negotiations.

What happens to the partial non-resident status?

From 2025, the partial non-resident status is abolished. This means all 30% ruling beneficiaries become full Dutch tax residents for Box 2 and Box 3 taxation. This particularly affects American expats who previously could opt for partial status to avoid double taxation.

How do I calculate my exact tax savings?

Your tax savings depend on your salary and tax bracket. Use our calculator above for accurate calculations. Generally: 30% of your gross salary is paid tax-free, reducing your income tax and social contributions. Higher incomes benefit more due to progressive tax brackets.

What should I do if my salary is above €246,000?

For salaries above €246,000, the 30% ruling is still beneficial but capped at €73,800 tax-free allowance annually. Consider discussing with your employer and tax advisor whether adjustments to your compensation package (like pension or lease car) make sense to optimize total tax burden.

30% Ruling Calculator 2025

Calculate your tax savings with the Dutch 30% ruling for expats. Check eligibility, understand 2025 changes, and maximize your tax benefits in the Netherlands.

30%

Tax-Free Income

€46,660

2025 Salary Threshold

5 years

Maximum Duration

⚠️ 2027 Changes Coming

The 30% ruling will be limited to a maximum of 5 years starting from 2027, regardless of when you first applied.

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2025 Update

The 30% ruling can save you €7,000-€15,000 per year depending on your salary. Higher earners benefit more from this tax advantage.

Pro Tip: Apply within 4 months of your start date to avoid missing out on this valuable benefit.

5-Year Benefit Period

Important

Once approved, you can benefit from the 30% ruling for up to 5 years, even if you change employers within the Netherlands.

Pro Tip: The 5-year period starts from your first working day in the Netherlands, not from approval date.

Salary Cap Changes

New 2025

From 2025, there's a maximum salary cap of €246,000 for the 30% ruling, limiting the tax-free allowance to €73,800 annually.

Pro Tip: High earners should recalculate their tax strategy considering this new cap.

Future Reduction to 27%

2027 Change

Starting January 1, 2027, the 30% ruling will be reduced to 27%. This affects all beneficiaries, regardless of when they started.

Pro Tip: Plan your finances ahead - the reduction applies to everyone currently using the benefit.

Employer Application Required

Required

Only your employer can apply for the 30% ruling with the Dutch tax authorities. You cannot apply individually as an employee.

Pro Tip: Discuss this benefit during job negotiations to ensure your employer will apply for you.

Frequently Asked Questions - 30% Ruling 2025

Everything you need to know about the 30% ruling for expats in the Netherlands, including key changes for 2025 and future modifications.

Need Help?

For personalized tax advice about the 30% ruling and your specific situation, consider consulting with a qualified Dutch tax advisor.

This calculator and FAQ are for informational purposes only and do not replace professional tax advice.

30% Ruling Calculator 2025

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Frequently Asked Questions - 30% Ruling 2025

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