As of May 1, Rotterdam Expat Center will move to a new office in the Groot Handelsgebouw and then also changes name to Rotterdam International Center – read more

The 30% ruling


The Dutch government is keen on making working in the Netherlands attractive for expats, especially for highly skilled migrants. These are international employees (expats) that have a specific expertise which is unavailable or rare in the Dutch labour market. Under certain conditions, these international employees do not have to pay tax on a maximum of 30% of their wages.

As per January 1, 2024, the amount of this percentage depends on how long employees have been using the scheme. International employees can:

  • receive a tax-free allowance of 30% of their salary for the first 20 months;
  • 20% of their salary for the following 20 months;
  • 10% of their salary for the last 20 months.

A transitional arrangement applies to employees who used the 30% scheme no later than the last pay period of 2023.

As per 1 January 2024 the 30% ruling may be applicable up to a salary of €233,000 per year. For salary above this amount, one can no longer receive a tax-free reimbursement on the amount above €233,000.

For incoming international employees to whom the 30% scheme has been applied for the last pay period of 2022, the capping of the 30% scheme will only apply from 1 January 2026.
For more detailed information, please check this website of the Dutch Tax Administration.

When does the 30% ruling apply?

The 30% ruling applies to you if you were recruited or seconded outside of the Netherlands to work in the Netherlands. The following conditions apply, if you want to make use of the 30% ruling:

    • Your employer is required to withhold wage taxes from your income in the Netherlands;
    • You have specific expertise that is not  available in the Dutch employment market, or only rarely;
    • You have lived at a distance of over 150 kilometres from the Dutch border, calculated in a straight line, for at least 16 months prior to your first day of work in the Netherlands.

If you want to make use of the 30% ruling, you can file a claim, together with your employer. This is done by using this form. If you have any questions, you can also call the Tax Information Line for Non-resident Tax Issues. Your employer should also be able to help you with this process.

The decision about your receipt of 30% ruling can be issued for a maximum term of 5 years.

Pay less tax if you receive partial non-resident taxpayer status

If you are eligible for the 30% ruling as an incoming employee, you can choose partial non-resident taxpayer status. If you receive partial non-resident taxpayer status, you are considered a non-resident taxpayer for part of the income tax. This means your taxable income from substantial interests (box 2) and your taxable income from savings and investments (box 3) will, for income tax purposes, be determined according to the regulations that apply to non-resident taxpayer status. In practice, this means that taxes on items in these boxes are levied based on a lower amount. As a result, you pay less tax.

Additional advantages: exchange any driving license

If you qualify for the 30% ruling, you and your family members can exchange any foreign driving license for a Dutch driving license. To apply for the exchange of your driving license under this rule, you will need to bring the following items to the municipal office desk for driving licences:

  • Your valid foreign driving license
  • Your passport and/or residency permit
  • A copy of the approval of the tax authorities that the 30% tax ruling is applicable to you
  • Certificate of fitness (verklaring van geschiktheid) which you can obtain via your doctor
  • Passport photograph (in colour)