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, or read the full eligibility guide for details on each criterion.

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.

Prior Dutch residence does not automatically disqualify you, but it affects both eligibility and duration. If you lived within 150 km of the Dutch border at any point in the 24 months before your start date, you will likely fail the distance rule. Any previous time spent in the Netherlands (for work or study) is also subtracted from the 5-year maximum ruling period. If you held a previous 30% ruling, specific return rules apply and the remaining duration carries over rather than resetting. See the eligibility criteria explained for more on the 150 km rule and prior residence.

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.

It's a joint request that you and your employer both sign. Either of you can send the signed form to the Dutch Tax Authority, and in practice the employer's payroll team often handles the posting. We prepare and verify the form so you and your employer can submit a complete, accurate application; the download page includes submission instructions you can both follow.

The application itself takes about 10 minutes with our service. Processing by the Dutch Tax Authority typically takes 8 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 Dutch Tax Authority does not grant your ruling, we refund our €12.10 fee in full, whatever the reason.

Yes. If the Dutch Tax Authority does not grant your 30% ruling, we refund your €12.10 fee in full, whatever the reason for the decision. Email us the decision within 30 days and we return your payment within 10 business days. See the full guarantee terms.

On a €75,000 gross salary, the 30% ruling saves approximately €8,000–10,000 per year in income tax. The exact amount depends on your gross salary, the applicable percentage (30% in 2026, 27% for new approvals from 2027), and whether the Balkenende cap (€262,000 in 2026) applies. Use our 30% ruling calculator to see the precise figure for your salary.

Yes. From 1 January 2027 the exemption drops from 30% to 27% for new approvals. Rulings approved before 2024 (applied over the December 2023 payroll) keep the full 30% for the entire ruling period. Rulings approved in 2024–2026 stay at 30% through 31 December 2026 and then move to 27%. This means applying before the end of 2026 gives you the higher rate for your full ruling period. Read the full 2027 changes explained on the ruling information page.

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), which let 30% ruling holders be treated as a non-resident for Box 2 and Box 3, was abolished on 1 January 2025. A transitional rule applies only if your 30% ruling was already applied over the December 2023 payroll: in that case you can keep partial non-resident status through 31 December 2026. From 2027 it ends for everyone, and all ruling holders are taxed as Dutch residents in Box 2 and Box 3. For your own situation, consult a tax advisor.