About Dutch 30% Ruling

Who Operates This Service

Dutch 30% Ruling is operated by Lowkey Automation, a Dutch sole proprietorship (eenmanszaak) registered in Amsterdam, the Netherlands.

We focus exclusively on Dutch tax procedures for international professionals. The 30% ruling is the main product; the same technical foundation also powers related Dutch tax tools for fiscal unity requests and ATAD2 hybrid mismatch analysis.

What We Do

We prepare pre-filled Dutch 30% ruling (Expatregeling) application forms for international professionals who have been recruited to work in the Netherlands.

When you use this service:

• You complete a guided questionnaire and optionally upload your employment contract.
• The system checks the core eligibility criteria: the 150 km rule, the salary threshold, the 4-month application window, and the recruited-from-abroad test.
• You receive a pre-filled official Belastingdienst PDF, ready for you (or your employer) to sign and submit.

We prepare the form. You submit it. Submission to the Belastingdienst is always done by the applicant or their employer, not by us. We do not act as your tax representative and we do not submit on your behalf.

How Applications Are Prepared

Every form produced by this service is built against the current version of the official Belastingdienst form and guidance notes. The preparation logic reflects the statutory criteria in the Wet op de loonbelasting 1964 (article 31a) and the current uitvoeringsregeling loonbelasting.

1. Eligibility assessment. The questionnaire works through each criterion in the same order the Belastingdienst applies them: recruited from abroad, 150 km residence rule, salary against the 2026 threshold, and the 4-month application deadline. You see the result before paying.
2. Document extraction. If you upload your employment contract, the system reads the salary, start date, employer name, and loonheffingennummer automatically. You confirm the values before the form is generated.
3. Form generation. The PDF is filled using the official Belastingdienst layout. Each field maps directly to the statutory requirement it satisfies. The output is the same form the Belastingdienst expects to receive.
4. Submission instructions. Your download includes step-by-step instructions for submitting to the Belastingdienst, including the correct address and what supporting documents to attach.

For more detail on each step, see the how we work page.

2026 Key Figures

The figures below are current for tax year 2026. We update them each year when the Belastingdienst publishes new thresholds. If you are applying in a different year, always verify with the Belastingdienst website.

All figures are sourced from official Belastingdienst publications. The primary authority for any question about your specific situation is the Belastingdienst.

What This Service Is and Is Not

We do commit to the following:

• All factual claims on this site cite primary sources (Belastingdienst, Wetten.nl, or published uitvoeringsregelingen).
• Salary thresholds and rule changes are reviewed and updated at the start of each tax year.
• The form-generation logic is maintained against the current official form version. When the Belastingdienst releases a new form, we update before accepting new applications.
• We do not use outdated figures without a clear "as of" date.

Useful Starting Points

Not sure where to begin? These pages cover the most common questions:

• The 30% ruling explained - eligibility criteria, how the benefit is calculated, and the 2027 rate change
• Free eligibility check - answer a few questions to find out if you are likely to qualify
• How we work - the exact steps from questionnaire to completed PDF
• Pricing - one flat fee, no subscription, no hidden charges
• Tax savings calculator - estimate what the ruling is worth for your salary
• FAQ - answers to the most common questions about the ruling and our service