30% Ruling Processing Time: How Long Does It Take?

How long does the 30% ruling take?

The Belastingdienst says it informs you within 8 weeks of receiving your request. That is the official term. It is not a guarantee. The Belastingdienst does not state an average on its 30% pages, so we do not quote one. A file with a missing document or an unclear recruitment trail takes longer because the Belastingdienst asks for more information first.

The legal background is the Awb: a decision on a request must come within a reasonable term, and that term is exceeded after eight weeks (art. 4:13), unless the authority has notified you within that period that it needs longer. An authority that cannot decide in time must send that notice (art. 4:14). Source for the 8 weeks: the Belastingdienst page on the 30% facility.

What is a beschikking and what does it contain?

A beschikking is the written decision on your request. For a granted ruling it states from which date the scheme applies and the latest end date. Your employer uses it to apply the tax-free allowance in payroll. The Belastingdienst's own handbook makes the decision a condition for using the scheme (Handboek Loonheffingen 2026, p. 302).

• Start date. Your first working day if you filed in time, otherwise the first day of the month after the request.
• End date. The latest end date, within a maximum of five years and reduced by earlier stays in the Netherlands (Handboek, p. 304).
• Objection rights. The decision is open to objection (art. 10ei UB LB 1965). If it is a refusal, see what to do after a rejection.

Forward the decision to payroll at once. The end date matters later; the final-year checklist explains why.

Does the ruling still start on day one if the decision is slow?

Yes. What counts is the date the Belastingdienst receives your request (the form says it must be in within four months), not the date of the decision. A request made within four months of your first working day applies from that day; a later request applies from the first day of the month after it (art. 10ei lid 2).

Both examples come from the Handboek Loonheffingen 2026, p. 310. Waiting for a slow decision costs nothing in start date, but filing late does. See what still works after a missed deadline.

What can payroll do while waiting for the decision?

Payroll has two safe options: tax the salary in full and correct once the decision arrives, or reimburse actual extraterritorial costs with proof. Applying the 30% allowance before the decision is possible under a policy decision, but then the employer must correct the payroll returns if the request is refused.

• Tax in full, correct later. If the decision is retroactive, the employer corrects earlier pay periods afterwards. See retroactive correction on the payslip.
• Apply ahead of the decision. The Besluit correctie 30%-regeling (in force since 1 January 2024) allows the employer to apply the scheme in advance and to correct afterwards if the decision does not cover that period. It requires that the employment terms show a 30% allowance was agreed and that all other conditions are met.
• Actual costs. Real extraterritorial costs can be reimbursed tax-free with proof, instead of the flat percentage (Handboek, p. 309 to 310).

If the request turns out to be refused, the employer must correct the payroll returns for those periods, so the allowance is taxed as wage. That is why the safe default for an uncertain case is to wait. The employer's side is covered in the employer's guide.

How do you avoid delay?

A complete file is the main lever: signed contract, CV, diplomas, proof of residence abroad and dated recruitment evidence. Our tool checks the core conditions before you pay and pre-fills the official form, so the common gaps are caught before filing. Details are in how to apply for the 30% ruling.

Frequently asked questions

How long does the 30% ruling take to be approved?

The Belastingdienst says it informs you within 8 weeks. The Awb treats a decision term as exceeded after 8 weeks unless the authority has notified you in that period that it needs longer. Complex files or a request for information take longer. The Belastingdienst does not state an average on its 30% pages.

Does the ruling still start on my first working day if the decision is slow?

Yes, if your request was made within four months of your start of employment. The date the Belastingdienst receives the request counts, not the date of the decision.

Can my employer apply the 30% ruling before the decision arrives?

Under the Besluit correctie 30%-regeling an employer can apply it ahead of the decision and correct later if the decision does not cover that period. If the request is refused, the employer must correct the payroll returns, so the cautious option is to wait for the decision and correct afterwards if needed.

What if I hear nothing after 8 weeks?

Contact the BelastingTelefoon with your reference. The Belastingdienst should have told you if it needs more time. Keep proof of when your request reached the Belastingdienst.