Personal & Reliable

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.

At any time, the expat is required to meet the conditions for the 30% tax rule, otherwise it may be revoked. If the tax authorities concludes that the regulation has not been correctly applied, the payroll administration must be corrected, and additional taxes may be imposed. It is therefore advisable to always apply the 30% ruling correctly.

Salary requirements for the 30% ruling

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 €41,954. With a salary above €59,935 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 €31,891. With the same conditions a full 30% benefit from a salary of €45,559 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.


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

A restriction on the 30% ruling will be implemented as of 2024, the so-called Balkenende norm, i.e., the maximum salary of top officials that is set in the “Wet normering topinkomens” (WNT). This maximum salary for the WNT is € 223,000,- in 2023. The amount for 2024 is still unknown. The proposal is to apply the 30% rule only over that amount, or an untaxable allowance of € 66,900,- in 2023.

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