Amsterdamse gracht

30 Percent Tax Ruling

Income tax liability can be a strenuous issue when you are working in a foreign country. And especially the Netherlands, where tax rules and legislations are, most of the time, a complicated affair. However, the Dutch law does also offer interesting benefits to expats. The 30 percent tax ruling in the Netherlands is one of those interesting benefits. Please find below a brief explanation of the 30 percent ruling.

The 30 percent tax ruling in the Netherlands is a tax advantage for highly skilled migrants who are 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. In the next paragraph, you will find the requirements you need to meet for the 30 percent tax ruling.

Conditions to meet the 30 percent ruling

In order to benefit from the 30 percent tax ruling in the Netherlands, a few requirements must be met. If you meet these conditions, we can assists you fill in the application to benefit as soon as possible from the 30 percent tax ruling.

  • All expats who wish to benefit from the 30 percent ruling, must be employed in the Netherlands.
  • The employer of the expat must be able to justify the application of the 30 percent tax ruling by demonstrating that the position in question requires specialized knowledge, not available anywhere else on the Dutch labour market.

Please take in mind that the maximum period to benefit from the 30 percent tax ruling in the Netherlands is eight years, but the Dutch government announced to bring this back to five years. If you have more questions regarding the 30 percent tax ruling, feel free to contact our team of specialists. They can help you out with any questions regarding the subjects stated above.