Frequently Asked Questions

You likely qualify if you meet all four criteria: (1) you're employed by a Dutch company, (2) you were recruited from abroad, (3) you lived at least 150 km from the Dutch border for 16 of the last 24 months, and (4) your salary meets the minimum threshold (€48,013 in 2026, or €36,497 if you're under 30 with a Master's degree). Use our eligibility checker to confirm your situation.

Not directly. The 30% ruling only applies to employees with a formal Dutch employment contract. However, if you establish a Dutch BV (private limited company) and become its employee, you may qualify - provided all other criteria are met.

It depends on when and for how long. If you lived within 150 km of the Dutch border in the 24 months before your start date, you may not meet the distance requirement. Additionally, any previous time spent in the Netherlands reduces the 5-year ruling duration. If you held a previous 30% ruling, specific return rules apply. Contact us for a detailed assessment of your situation.

No, the 30% ruling applies only to the employee who was recruited from abroad. The partial non-resident taxpayer status (partiële buitenlandse belastingplicht), which previously allowed ruling holders and their partners to opt out of Box 2 and Box 3 taxation on foreign assets, was abolished as of 1 January 2025 under the Belastingplan 2025. Transitional rules may apply for rulings granted before 2024 - consult a tax advisor for your specific situation.

Your employer files the application. It's a joint request that both of you must sign, and the employer takes responsibility for submission to the Belastingdienst. We prepare and verify the form so you and your employer can submit a complete, accurate application; if your employer is unfamiliar with the process, we provide a submission guide and an instruction letter they can follow.

The application itself takes about 30 minutes with our service. Processing by the Belastingdienst typically takes 4 to 12 weeks. During peak periods (January-March), it can take longer.

You should apply within 4 months of your first working day. If you miss this window, you can still apply - but the ruling will only take effect from the first day of the month after submission, rather than retroactively from your start date. This means you'd lose the tax benefit for those early months.

Common rejection reasons include: salary below threshold, not recruited from abroad (you applied for the job yourself), or insufficient proof of the 150 km distance requirement. You can object within 6 weeks of the rejection, and we can help you prepare a strong objection. You are also protected financially: under our no cure, no pay guarantee, if the Belastingdienst rejects an application we prepared, we refund our fee in full.

Yes. If the Belastingdienst rejects your 30% ruling application, we refund our fee in full, on both the €100 and €499 tiers. Email us the rejection decision within 30 days and we return your payment within 10 business days. The guarantee does not cover rejections caused by inaccurate information you gave us or, on Self-Service, by not submitting the form correctly or on time. See the full guarantee terms.

It depends on your salary. As a rough guide: on a €75,000 gross salary, the 30% ruling saves approximately €8,000-10,000 per year in income tax. Use our calculator for your exact estimate.

Yes. The Dutch government is phasing down the exemption from 30% to 27% starting in 2027 for new applications. If your ruling was approved before 2024, you keep the full 30% for the entire ruling period. If approved from 2024 onward, the new phase-down schedule applies.

The Balkenende norm is an income cap (€262,000 in 2026). If your salary exceeds this amount, the 30% exemption only applies up to the cap - the excess is taxed at normal Dutch rates.

The exemption applies to income tax only. Social security contributions (volksverzekeringen) are calculated on your full salary. However, in practice, many expat employment contracts are structured to optimize both.

The ruling runs for a maximum of 5 years (60 months) from the date it takes effect. Any time you previously spent in the Netherlands (for study or work) is subtracted from this period.

You need to file a new 30% ruling application with your new employer within 3 months of starting. The remaining duration from your original ruling carries over - you don't start a fresh 5-year period.

Yes, in certain situations: if your salary drops below the threshold, if your employment ends, or if the tax authority determines the original criteria were not met. If you lose your job, the ruling is suspended - it can be reinstated if you find new qualifying employment within 3 months.

Your employer applies the 30% exemption through payroll, so you don't need to claim it separately on your tax return. However, you should ensure your annual tax return (aangifte inkomstenbelasting) reflects the ruling correctly. Note: the "partial non-resident taxpayer" status (partiële buitenlandse belastingplicht) was abolished as of January 2025 under the Belastingplan 2025. This means 30% ruling holders can no longer opt out of Box 2 and Box 3 taxation on foreign assets. If your ruling was granted before 2025, transitional rules may apply - consult a tax advisor for your specific situation.