What You Need to Know About the 30% Ruling

The Dutch expat ruling (30% ruling) is a tax advantage designed to attract international professionals with specific skills or expertise to the Netherlands. It enables employers to offer a 30% tax-free allowance on gross salary, compensating for additional expenses incurred by working abroad. This significantly increases net salary and reduces overall employment costs for the employer.

To be eligible for the expat ruling the employee must:  

• be recruited outside the Netherlands or seconded from abroad;
• be employed by a Dutch wage tax withholding agent; 
• have specific expertise or skills that are not available or are scarce on the Dutch labour market; and
• in more than 16 of the 24 months prior to the first day of work in the Netherlands, have lived at a distance of more than 150 kilometres from the Dutch border.

Want to learn more? Download our whitepaper for detailed insights into the eligibility criteria, deadlines, and key considerations surrounding the 30% ruling.

Do you need help applying for the expat ruling? Our LIMES specialists have extensive knowledge and experience in this area. We have developed a unique tool for applying for the 30% ruling through a secure online portal, streamlining the administrative process with automated workflows. Naturally, the eligibility assessment remains tailor-made, and our advisors are always available for questions or guidance. Get in touch with us to discuss how we can assist you.