The 30% ruling is a special arrangement for expats coming to the Netherlands. The employer of these highly skilled migrants has the option of tax-free reimbursement of ‘extraterritorial costs’. These are additional costs incurred for a temporary stay outside the country of origin in the context of employment. This tax-free reimbursement may be paid up to a maximum of 30% of the salary.

As of 2024, the 30% rule will be capped. This means that the Balkenende norm (WNT norm) will be applied, so that only over that salary the regulation can be applied.
The amount for 2024 is not yet known, but assuming the current norm of € 223,000, the capping of the 30% regulation would make the maximum untaxed reimbursement € 66,900.
The duration of the 30% rule is a maximum of 60 months or 5 years and this is calculated from the first day of employment in the Netherlands.

Furthermore, it is important that an addendum has been drawn up between employer and employee, in which it has been agreed that the expat’s taxable annual salary remains above the income standard after application of the 30% rule. And that the allowance can therefore also only be applied for a part or can be less than 30/70 of the agreed wage.

Below are two examples of whether a highly skilled migrant is eligible for the 30% ruling:

Example 1
A 32-year-old Chinese national received an employment contract proposal with an annual salary of € 60,000. Because of the COVID-19 situation, she came to the Netherlands several months earlier, with the actual first employment being only a few months after that. Is she eligible for the 30% rule?

Yes, but she will be reduced for the period. She was specifically recruited from abroad, making her eligible for the rule. Since her employment is only a few months after her arrival, these few months are deducted from the maximum period.


Example 2
A 46-year-old American receives an employment contract proposal. He also came to the Netherlands earlier because of the COVID-19 situation. Subsequently, the employer withdraws the proposal. The American remains in the Netherlands and receives a new employment contract proposal from a new employer. Is he eligible for the 30% rule?

No, because he was recruited locally by the new/second employer.
The American should have left the Netherlands after withdrawing the proposal. After receiving his new/second proposal, he was able to re-enter the Netherlands and was thus arguably specially recruited from abroad and could indeed qualify for the tax-free allowance.


As you may notice, the answer is not always obvious, which makes calling in an expert desirable. Not getting there or have other questions? We are your experts on 30% regulations and other relocation and immigration services. Contact us for details at or 00316 823 80 801.