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About 30% ruling

A highly skilled migrant who comes to work in the Netherlands, will be confronted with extra costs, so-called extraterritorial costs. For these costs the 30% ruling can be a financial help. Its a Dutch tax facility aimed at attracting foreign employees with a specific expertise to work in the Netherlands.

When Tax Authorities provides an approval, the employer may provide the Highly Skilled Migrant with max 30% of his or her wage, including reimbursement, tax-free.

However, the salary requirement just one of the conditions you will have to meet to be eligible for the ruling. To be fully eligible for the 30% ruling you will need to be

  • recruited from another country by your employer, or you are sent from another country to your employer.
  • living outside the Netherlands for more than 16 months, at a distance of more than 150 kilometres from the Dutch border, 2 years before your 1st working day in the Netherlands.
  • specific expertise that is not or barely available on the Dutch employment market.
  • valid decision.

Salary requirements for the 30% ruling in 2021

To stay and/or be eligible for the tax ruling, the fiscal salary of your employees who and or to enjoy the 30% ruling will have to be at least €38.961. With a salary above €55.659 the full 30% advantage is feasible. With a lower salary, your employee will receive a partial benefit.

Up till 30 years with a master’s degree (validated equally to a Dutch Master of Science) has a lower salary criterion of €29.616. With the same conditions a full 30% benefit from a salary of €42.309 onwards is feasible. The age criteria is one to keep a close watch on, as from the month after the employee turns 30 years the regular, higher criteria will come into play.

Duration

The maximum duration of the 30% ruling is 5 years.

End dates existing 30% rulings

original end date in 2019 – ruling ends per the date on your decision letter
original end date in 2020 – ruling ends per the date on your decision letter
original end date in 2021 – ruling ends on December 31,2020
original end date in 2022 – ruling ends on December 31,2020
original end date in 2023 – ruling ends on December 31,2020
original end date in 2024 – ruling ends 3 years before the end date on your decision letter
original end date in 2025 – ruling ends 3 years before the end date on your decision letter
original end date in 2026 – the ruling ends 3 years before the end date on your decision letter

Global Relocation Compass understand the stress and anticipation of this benefit enough to make it easier for you.