Do I qualify for the 30% ruling and how do I apply?

Yes — you may qualify for the 30% ruling (also called the "expat facility") if you are recruited from abroad to work in the Netherlands as an employee, hold specific expertise that is scarce on the Dutch labour market, and meet the salary threshold. Your employer must apply jointly with you to the Dutch tax authorities. The ruling lets your employer pay up to 30% of your gross salary tax-free to compensate for extraterritorial costs, for a maximum of 60 months.

Below is the reasoning, the conditions, the application procedure, and the main exceptions under current Dutch law.

Eligibility conditions

The 30% facility is technically a "proof rule" (bewijsregel) that allows an employer to designate up to 30% of the wage as a targeted tax-free allowance for extraterritorial costs, without having to substantiate individual receipts. Its statutory anchor is:

• Wet op de loonbelasting 1964, Artikel 31a, lid 2, onderdeel e — the targeted exemption for extraterritorial cost allowances (source).
• Uitvoeringsbesluit loonbelasting 1965, Artikel 10ea — the "bewijsregel" itself, allowing up to 30% of the base to be treated as a tax-free allowance for extraterritorial costs (source).
• Uitvoeringsbesluit loonbelasting 1965, Artikel 10eb — defines "specific expertise" via salary thresholds (source).
• Uitvoeringsbesluit loonbelasting 1965, Artikel 10ee — contains the 150-km proximity test and the 60-month ("5-year") maximum term (source).

To qualify, all of the following must apply:

Salary thresholds (Article 10eb UBLB 1965)

The salary test is applied to your gross annual salary excluding the 30% tax-free allowance itself.

(Sources: Belastingdienst, AWVN, Salarisjobs 2026.)

The thresholds are indexed each year through the table-correction factor; from 2027 they are also raised structurally.

How to apply

1. Submit the joint application using the Belastingdienst form Verzoek loonheffingen 30%-regeling. Both you and your employer must sign it.
2. Send it to the competent tax inspector (kantoor Buitenland of the Belastingdienst).
3. Timing matters: submit within 4 months after your first working day in the Netherlands. If you do, the ruling takes effect retroactively to day 1 of employment. After 4 months, the start date is the month in which the application was filed, so part of the 60-month period is lost.
4. Decision (beschikking): the Belastingdienst issues a "30%-beschikking" within approximately 16 weeks (Salarisjobs). Your employer then applies the 30% allowance in the payroll administration.

Practically, the documents usually requested include:

• proof of residence abroad in the 24 months before the first working day,
• a copy of your employment contract,
• proof of academic degree (for the lower threshold / PhD exception),
• salary details.

Salary cap (Balkenende norm)

Since 1 January 2024, the 30% allowance is capped at the wage norm of the Wet normering topinkomens (WNT). Only the portion of the salary up to this cap benefits from the 30%-ruling; everything above is taxed normally.

(Source: AWVN, Salarisjobs 2026.)

Duration

• Maximum 60 months (5 years) per employee.
• If you change employers within 3 months, the facility can be continued with the new employer; a new beschikking must be requested.
• Earlier Dutch stays/work periods ending within the last 25 years are deducted from the 60 months.

Main exceptions

1. Researchers and doctors in training — no salary threshold applies if you work as a scientific researcher at a designated research institution (Art. 1.11 onderdelen a/b Vreemdelingenbesluit 2000) or as a physician in training to become a specialist (Art. 10eb lid 3 UBLB 1965).
2. PhD holders (promovendi) — the 150-km test is judged against the 24 months before the start of the PhD research, not the start of employment, provided you start working within one year of obtaining your doctorate (Belastingdienst).
3. Returning employees — if you previously worked in the Netherlands under a 30%-beschikking, the 150-km requirement can be relaxed on return.
4. Recruitment from the Dutch Caribbean — persons recruited from Aruba, Curaçao, Sint Maarten or the BES islands also qualify.
5. Actual cost option — even if you do not use the 30%-regeling, your employer can reimburse the actual extraterritorial costs tax-free under Art. 31a lid 2 onderdeel e Wet LB 1964.

What is changing: from 30% to 27% (and higher salary norms)

The originally planned 30/20/10 step-down from 2024 has been reversed. Instead, the following is in force / proposed:

(Sources: PwC, Meijburg, Ondernemersplein.)

In addition, the partial foreign taxpayer status (keuzeregeling partiële buitenlandse belastingplicht) was abolished with effect from 1 January 2025. Users whose 30%-ruling started before 2024 retain access via transitional law until the end of 2026 (Belastingdienst, EY).

Practical summary

You qualify for the 30%-ruling if you are recruited from outside the 150-km border zone, work in Dutch paid employment, and either:

• earn more than € 46,660 (2025) / € 48,013 (2026) per year excluding the allowance, or
• are under 30 with a Dutch master's degree or recognised equivalent and earn more than € 35,468 (2025) / € 36,497 (2026), or
• are a scientific researcher or doctor in training (no salary test).

Your employer files the joint application within 4 months of your first working day; the 30%-beschikking allows your employer to pay 30% of your salary (up to the WNT cap of € 246,000 in 2025 / € 262,000 in 2026) tax-free for up to 5 years (60 months). From 2027 the allowance becomes 27% for new applicants and the salary thresholds rise.

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Disclaimer: This article is a general overview of Dutch tax law as it stands in early 2026. Figures and transitional rules can change, and your personal situation may involve exceptions that materially affect the outcome (e.g. prior Dutch employment, dual residence, treaty position, status as director-major shareholder). Consult a qualified Dutch tax advisor before applying.