Learn more about the 30% tax ruling

Internationals who have been recruited from abroad for a position in the Netherlands may be eligible for the 30% tax ruling. Discover some of the practical matters about the 30% ruling and if it applies to you.

What is the 30% ruling?

The 30% reimbursement ruling (also known as the 30% facility) is a tax advantage for highly skilled migrants moving to the Netherlands for a specific employment role. When the necessary conditions are met, the employer can grant a tax-free allowance equivalent to 30% of the gross salary subject to Dutch payroll tax. This reimbursement is intended as compensation for the extra costs that international employees can incur when moving to a new country for their work.

What does the 30% ruling actually mean to you?

From a tax perspective, the salary agreed upon between the employee and employer may be reduced by 30%. In return, the employee should receive a 30% tax reduction. This is the most common way it is applied as it does not influence the salary burden for the employer. In effect, it is equivalent to having a maximum tax rate of approximately 36.2%.

How long do I receive the 30% ruling for?

Employees applying for the 30% ruling after 1 January 2019 receive the benefit for 5 years.

How do I apply for the 30% ruling?

Typically, the employer is responsible for applying for the 30% ruling on behalf of the employee. This can be done directly with the Dutch Tax Office (Belastingdienst).

Since 2011, IN Amsterdam also handles applications for the 30% ruling from companies that are registered sponsors (as part of the highly skilled migrant scheme of the IND). For a list of recognised companies please check the public register of recognised sponsors.

Are you eligible to apply for the 30% tax ruling? 

The most important factors are:

  • The employee has to transfer or be recruited from abroad to a Dutch employer;
  • The employer and employee have to agree in writing that the 30% ruling is applicable;
  • The employee should have skills or expertise that is scarce in the Dutch job market;
  • The employee must meet a salary threshold (this is indexed annually).

Read more in-depth information about the 30% ruling, discover more benefits of the ruling, and find out whether you are eligible.


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