30% Ruling Rejected: Objection or Apply Again?

Why is a 30% ruling application rejected?

An application is rejected when the Belastingdienst finds that at least one condition is not met or not proven. A refusal turns on one of the conditions: the salary norm, the 150 km rule, recruitment from abroad, or missing proof. A late filing is not a rejection: it moves the start date and shortens the five-year term.

The conditions and their legal basis are listed with sources on the official figures and sources page. If your salary is close to the line, read the salary threshold edge cases first.

How long do you have to object to a rejection?

You have six weeks. The Belastingdienst says to object within six weeks after the date of the decision, not after the day it arrives. The Awb sets the six-week term (art. 6:7). For tax decisions, art. 22j AWR starts the term on the day after the date printed on the decision. Put the date in your calendar the day the letter arrives.

The refusal of a 30% ruling request is a decision you can object to: the inspector decides on the request by an "appealable" decision (art. 10ei lid 1 UB LB 1965). A late objection is in principle not admissible. The Awb allows an exception only when the delay is excusable (art. 6:11), and that is a narrow route, so do not plan on it. Terms and requirements are on the Belastingdienst objection page and in the Awb.

What goes into an objection?

A written objection names the decision, states why it is wrong and attaches the proof that was missing. The Belastingdienst asks for your name, address, the reference of the decision, your reasons and your signature. If you cannot give all reasons in time, you can ask to supply them later.

• Address the stated ground. Read the decision and answer the exact reason given.
• Add the missing evidence. Dated contract and proof of where you lived when it was concluded for recruitment, utility bills or rental contracts for the 150 km period, a corrected pay slip or contract for the salary.
• Send copies, not originals.

We prepare the application form. We do not file objections for you, so for a contested rejection, consider a tax advisor.

Should you object or apply again?

Object when the original file was right but incomplete or misread, because the objection keeps your original request date. Apply again when the facts have changed or you need to start clean. A new request is a new request: the 4-month window runs from your start date, not from the rejection. A new request after a refusal must state new facts or changed circumstances (art. 4:6 Awb); otherwise the Belastingdienst may refuse it by referring to the earlier decision.

This matters for the money. A request made within four months of your start date applies from your first working day. A later request applies from the first day of the month after it is made and shortens the term (art. 10ei, art. 10eg). A rejection that takes weeks to resolve can therefore push a re-application past the window. See what still works after the deadline.

What does a corrected application need?

A corrected application fixes the exact point the decision named and nothing else changes. Check the same items an adviser would: the recruitment trail, the residence history and the salary arithmetic.

• Residence abroad: addresses and dates that cover more than 16 of the 24 months. Declare short stays in the Netherlands, see prior NL visits.
• Recruitment: dated offer, a contract signed before you moved and proof of where you lived when it was concluded. See how to apply.
• Salary: your taxable wage, excluding the tax-free allowance, must exceed the 2026 norm.
• Signatures and translations: signed by both parties; supply diplomas and a translation if the Belastingdienst asks for one.

How does the form product help?

The tool checks the core conditions before you pay, so you see a likely failure up front, and then pre-fills the official Belastingdienst form and a cover letter from your documents. You sign and submit it yourself. If the ruling is not granted, we refund our fee in full (see terms, section 5); that refund covers our fee, not the lost tax benefit.

Frequently asked questions

How long do I have to object to a rejected 30% ruling?

You have six weeks. The Belastingdienst counts them from the date printed on the decision, not from the day you read it. A late objection is in principle not admissible.

Can I just apply again after a rejection?

Yes, you can file a new request. It is a new request, so the 4-month window is measured from your start date, not from the rejection. If more than four months have passed, a granted ruling starts on the first day of the month after the new request. A new request after a refusal must state new facts or changed circumstances (art. 4:6 Awb); otherwise the Belastingdienst may refuse it by referring to the earlier decision.

Does the rejection mean I lose the 30% ruling for good?

No. It means this request was refused on the facts it contained. If the refusal was based on a gap in the file, an objection or a corrected request can still succeed. If you failed a condition, such as the salary norm, neither will help until that changes.

What do I get back if my application is rejected?

If you used our service and the ruling is not granted, we refund our fee in full under the no cure, no pay guarantee. The refund covers our fee only, not the tax benefit you did not receive. To claim it, email us the decision within 30 days of the date on that decision.