The 30% ruling is a Dutch tax advantage for highly skilled international workers. It allows employers to pay 30% of your gross salary as a tax-free allowance, significantly reducing your tax burden.
€70,000 gross salary
Check if you qualify for the 30% ruling:
€46,107 per year (2025)
Or €35,048 for Master's degree holders under 30 years old
Must live >150km from Dutch border
For at least 16 of the 24 months before employment
Skills not readily available in NL
Must demonstrate specialized knowledge or experience
Valid Dutch employment contract
With employer registered in the Netherlands
Within 4 months of start date
Late applications will be rejected
Does your salary meet the minimum requirement (€46,107 or €35,048 for young Master graduates)?
Have you lived more than 150km from the Dutch border for at least 16 of the last 24 months?
Do you have specific expertise or skills that are scarce in the Netherlands?
Does your employer have a valid registration in the Netherlands?
Can you apply within 4 months of your employment start date?
The application must be submitted by your employer. Here's the step-by-step process:
Discuss with your employer and verify that you meet all requirements. Your employer will be responsible for the application.
Your employer submits the application within 4 months of your employment start date. Late applications are automatically rejected.
Employment contract, CV demonstrating expertise, proof of previous residence abroad (utility bills, rental contracts), and valid ID/passport.
The Dutch Tax Authority reviews your application and makes a decision. You'll receive a written decision by mail.
Once approved, your employer adjusts payroll to apply the 30% tax-free allowance. The ruling is typically effective from your start date.
The main advantage is that 30% of your gross salary is designated as a tax-free allowance for extraterritorial costs. You only pay tax on the remaining 70%.
Option to be treated as partial non-resident, exempting you from Box 2 (dividend) and Box 3 (wealth) taxes on worldwide assets.
Exchange your foreign driver's license for a Dutch one without taking the driving exam.
Simplified tax filing process with less documentation required for extraterritorial expenses.
Gross Salary
Gross Salary
Gross Salary
See how the 30% ruling benefits different professionals:
From India
Recruited by a tech company in Amsterdam. The 30% ruling makes his net salary competitive with offers from US tech hubs.
From United Kingdom
Moved post-Brexit to Rotterdam. The ruling helps offset the high cost of living and makes saving for a house easier.
From United States
Just finished his Master's degree and qualifies for the lower salary threshold. The extra savings help pay off student loans.
From Brazil
Headhunted for a consultancy role in The Hague. The ruling significantly reduces her tax burden and allows her to support family abroad.
Previously, the 30% ruling could last up to 8 years. Now it's limited to 5 years maximum, regardless of when you received it.
The minimum salary requirement increased to €46,107 (was €43,000 in 2024). For young Master graduates, it's €35,048.
The Belastingdienst is more strictly enforcing the "scarce expertise" requirement. You must demonstrate specialized skills.
The Dutch government continues to discuss the 30% ruling. While it remains an important tool to attract international talent, there may be further adjustments to the duration, salary thresholds, or eligibility criteria in coming years. Stay informed through the official Belastingdienst website.
The 30% ruling makes the Netherlands one of the most attractive countries for international workers in Europe:
| Country | Benefit | Duration | Requirements | Rating |
|---|---|---|---|---|
| Netherlands | 30% tax-free | 5 years | €46,107 salary | |
| Germany | No special regime | - | - | |
| United Kingdom | Non-dom status (limited) | First 15 years | Complex | |
| France | 30% exemption (limited) | 8 years | Executive level | |
| Belgium | Expat tax regime | 5 years | Similar to NL |
The Dutch 30% ruling remains one of the most generous and straightforward tax benefits for expats in Europe, despite recent changes.
Calculate your exact tax savings with the 30% ruling based on your salary and situation.
See your net salary with and without the 30% ruling for comparison.
Comprehensive guides for Dutch taxes including tax filing and local taxes.