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What is the 30% ruling?

The 30% reimbursement ruling is a tax advantage for highly skilled migrants moving to the Netherlands for a specific employment role. When the necessary conditions are met, the employer can grant a tax-free allowance equivalent to 30% of the gross salary subject to Dutch payroll tax. This reimbursement is intended as compensation for the extra costs that international employees can incur when moving to a new country for their work.

What are the conditions?

In order to use the 30% facility, there are a number of conditions that an employer must meet:

  • The employer and employee have agreed in writing that the 30% facility applies.
  • The employer is registered with the Dutch tax authorities and pays payroll taxes.
  • The employer has recruited the employee abroad or has it brought over from abroad.
  • DThe employee adds something in terms of expertise to the Dutch economy (this is almost always the case for highly skilled migrants).
  • When the employer has hired the employee, he / she has lived within a radius of 150 kilometers from the Dutch border within 16 months within the previous 2 years.
  • The employee's salary is at least € 38,347.00 per year, unless the employer hires someone with a PhD and master's degree who is younger than 30 years. In the latter case, the minimum salary must be € 29,149.00.

Tax benefit for expats

Dutch legislation has several drawbacks, but in certain situations it also offers interesting advantages for clients and highly skilled migrants. The main advantage is the 30% facility. If your employees qualify for this tax scheme, this could lead to a significant reduction in the taxable income for the employee.

The 30% -ruling stands for repaying any extraterritorial costs that the employee incurs because he / she works in the Netherlands. These are costs incurred, for example, for the move, language course or double housing costs. To qualify for the 30% facility, an employee must meet certain criteria. If you would like to know more about the 30% benefit, please let us know.

Are you about to hire a new highly skilled migrant living within or outside the EU / EEA member state and / or living in Switzerland? Please contact HumanR for more information about the payroll of highly skilled migrants.

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Important to know

The following income criteria are linked when hiring a highly skilled migrant:

  • The 30% rule may be applied for a maximum of 5 years.
  • The employer must submit the application within 4 months after the 1st working day in the Netherlands. Otherwise, the 30% can no longer be applied retroactively.
  • In addition to the 30% scheme, the costs of an International School can be reimbursed extra net by your employer.
  • The 30% facility allows the employee to exchange his non-Dutch driving license.
  • If the employee changes employer, he can continue the 30% arrangement provided he has entered into a new employment contract with his new employer within three months. The new employer must submit another application.


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