The 30% Ruling

When a company brings in a worker from abroad, the company pays the additional cost for the employee’s temporary stay in the Netherlands. The actual costs can be reimbursed, but it is also possible to use the 30% ruling if the employee qualifies.  

When does the 30% ruling apply?  

The 30% ruling applies if the employee is recruited or seconded outside of the Netherlands to work in the Netherlands. The following conditions apply if the employee wants to make use of the 30% ruling:  

  • The employer is required to withhold wage taxes for the employee in the Netherlands;
  • The employee has specific expertise that is not available in the Dutch employment market, or only rarely;
  • At least 16 months prior to the employee’s 1st day of work in the Netherlands, the employee has lived at a distance of over 150 kilometres from the Dutch border, calculated in a straight line.

If the employee wants to make use of the 30% ruling, he/she can file a claim, together with the employer. This is done by using this form (only available in Dutch). If there are any questions, please call the Tax Information Line for Non-resident Tax Issues.  

The decision about the 30% ruling can be issued for a maximum term of 8 years.  

Use this With the form to submit a request to apply the 30% ruling for a worker from abroad.

Additional advantages 

If the employee qualifies for the 30% ruling, they will be able to exchange their foreign driving license for a Dutch driving license. Their family members over the age of 18 will also be able to exchange their foreign driving licenses according to the same rules.