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ResideNL · Moving to NL · 30% ruling
The 30% ruling explained
The 30% ruling is a Dutch tax facility for employees recruited from abroad with specific expertise that's scarce in the Dutch labour market. If you qualify, a portion of your salary can be paid tax-free to help cover the extra costs of moving to the Netherlands.
Who can qualify
- You're an employee (not self-employed) at a Dutch employer.
- You were recruited from abroad — hired while living outside the Netherlands, beyond a minimum distance from the border.
- You have specific expertise that is scarce in the Dutch labour market, generally demonstrated via a minimum salary threshold (with a lower threshold for recent master's graduates under a certain age).
How you apply
- You and your employer apply together to the Belastingdienst.
- Apply early — applying within the first months of your employment lets the benefit apply from your start date.
- If granted, your employer applies the facility through payroll.
Why it's worth checking
For eligible skilled migrants this can be one of the most valuable parts of a move to the Netherlands — but eligibility, the exact percentage, and how long it lasts all depend on current law and your specific contract. It's the kind of thing worth getting a professional to confirm.
Official source: business.gov.nl — the 30% ruling (expat scheme), plus the Belastingdienst 30%-facility pages for the latest terms.
Moving here for a job?
ResideNL flags the steps for skilled migrants recruited from abroad — registration, BSN, and what to raise with your employer, in order.
Related:
ResideNL is not a government service and does not provide legal, tax or financial advice. Tax rules change frequently — always confirm the current terms with the Belastingdienst or a qualified advisor.