30 percent ruling

If you work in the Netherlands and you have special knowledge or skills, you might be entitled to the 30 percent ruling. 

Dutch scheme for expats 

The 30 percent ruling is for people who come from another country to work in the Netherlands temporarily and earn more than €46,660 a year. You can make use of this scheme for up to five years. In that case, part of your wages will be paid to you as a tax-free allowance. A upper limit of €246,000 a year applies. 

An allowance for additional costs 

The allowance is intended to cover the additional costs you incur because you work in the Netherlands. Examples include higher rent costs, more travel costs or higher living expenses.  

Conditions for the 30 percent ruling 

The 30 percent ruling comes with certain rules: 

• You must work for an employer in the Netherlands. 
• You must have special knowledge or skills that are in short supply in the Netherlands. 
• You must earn at least €46,660 a year (2025). If you are under 30 and you have a master's degree, a lower threshold applies. This is €35,468 in 2025. 
• No threshold applies to scientists and doctors. They can make use of the ruling at any time. 
• You have specifically been asked to come and work in the Netherlands, and you previously lived at least 150 kilometres from the Dutch border. 
• If you lived in Belgium or Luxembourg or in a part of England, France or Germany that is close to the Netherlands, the ruling does not apply. 
• If you are working on your PhD or you have already obtained it, you might also be able to make use of the ruling. 

Applying for the 30 percent ruling 

Your employer will apply to Belastingdienst for the 30 percent ruling within four months after your first working day. If your employer does this later, the ruling might apply for a shorter period. If you change jobs in the Netherlands, your new employer will have to submit a new application.