What is the 150 km rule for the 30% ruling?

You must have lived more than 150 km from the Dutch border (measured as the crow flies) for more than 16 of the 24 months before you started working in the Netherlands. People who lived in Belgium, Luxembourg, or the German and French border regions usually do not meet it.

What does 'recruited from abroad' mean?

Your employer must have hired you while you were living outside the Netherlands. If you were already living in the Netherlands when you were hired, you generally do not qualify, except through specific exceptions such as a PhD route.

Free eligibility check

Do I qualify for the Dutch 30% ruling?

Answer three quick questions and get an instant estimate, based on the official Dutch Tax Authority 2026 thresholds. No email, no payment. If you qualify, your completed application form is €12.10 incl. VAT and ready to sign in minutes.

Checked against the primary sources on 3 October 2026: art. 10e and art. 10eb UB LB 1965, and the Belastingdienst's conditions page.

Correction note, 11 October 2026

The €68,590 and €52,139 gross figures are what the full 30% needs, not a minimum: the salary norm applies to taxable wage excluding the tax-free allowance and must be exceeded, and a lower gross still qualifies, with a reduced allowance.

Your situation

Gross annual salary

Which best describes you?

I expect to qualify on salary (most applicants) Under 30 with a master's degree (Dutch or equivalent foreign) Trainee working towards becoming a medical specialist Scientific researcher at a university or research institute

When your employer recruited you, where were you living?

Abroad (outside the Netherlands) I was already living in the Netherlands

Your estimate

Answer the questions to see whether the 30% ruling is likely to apply to you.

What this quick check does not cover

The 4-month deadline: apply within 4 months of the first working day for the ruling to apply from day one. Read more.
Earlier stays or work in the Netherlands in the last 25 years, which shorten the 5-year term. Read more.
A change of employer during an existing ruling. Read more.
Whether your employer is a Dutch withholding agent and has agreed the Expat Scheme with you in writing.

Unusual case, such as a PhD route, your own BV or a gap between jobs? Read the guide first or ask a registered Dutch tax adviser. The official form is free from the Belastingdienst; this tool only saves you filling it in.

What the Dutch Tax Authority checks

The four eligibility criteria

The checker above is a quick estimate. These are the rules behind it. For the full detail and worked examples, read the 30% ruling explained.

Dutch employment

You need a formal employment contract with an employer registered in the Netherlands. Freelancers and the self-employed do not qualify unless they employ themselves through a Dutch BV.

Recruited from abroad

Your employer must have hired you while you were living outside the Netherlands. Being hired after you already moved here normally disqualifies you, with narrow exceptions such as a PhD route.

The 150 km rule

You must have lived more than 150 km from the Dutch border for more than 16 of the 24 months before your first working day. People from Belgium, Luxembourg, and the German and French border regions usually miss this.

Salary threshold

Your taxable salary after the 30% deduction must be more than €48,013 in 2026 (the full 30% needs roughly €68,590 gross), or more than €36,497 (roughly €52,139 gross for the full 30%) if you are under 30 with a master's degree.

Look eligible? Get your form pre-filled

For €12.10 incl. VAT we pre-fill the official Dutch Tax Authority 30% ruling form from your uploaded documents. You submit it yourself.

Start your application