Changes to the 30% ruling 2019 – maximum term reduced
Changes to the 30% ruling as of 2019
As you may have heard, the duration of the 30% ruling has been reduced as of January 2019. This also counts for those who have already been granted the 30% ruling before 2019.
Below you can see what has changed and what this means for you.
Your 30% ruling was granted before 1 January 2012
The duration of your grant is a maximum of 10 years providing you applied for it within 4 months of starting work in the Netherlands.
Your 30% ruling was granted between 1 January 2012 and 1 January 2019
The duration of your grant is a maximum of 8 years. Due to a transitional arrangement, the end date of the grant may change, below you can see what your new end date will be. You will not be issued with a new grant stating this, so it is up to you and your employer to keep track of the new end date.
|End date year on your grant:||New end date:|
|2019 or 2020||Remains the same as stated on your grant|
|2021, 2022 or 2023||31st of December 2020|
|2024 or later||The end date on on your grant minus 3 years|
Your 30% ruling is granted after 1 January 2019
Your grant is valid for a maximum of 5 years.
You are eligible for the 30% ruling if you meet the following conditions:
- You were recruited from outside of the Netherlands.
- You have an employment contract.
- Your specific expertise is scarce in the Dutch employment market. This is apparent if one of the following applies to you:
- Your salary in 2019 is at least € 37,743 (2018: € 37,296) This excludes the tax free compensation.
- You are under 30 years of age and have a Dutch master’s degree in scientific education or a foreign degree of the same level and your salary is at least € 28.690 in 2019 (2018: € 28.350).
- You are conducting scientific research at a research institution. In that case you are always eligible for the 30% ruling.
- In the 2 years prior to your first work day in the Netherlands, you lived outside of the Netherlands for at least 16 months and at least a distance of 150 kilometers from the Dutch border.
If you would like help from Expatax with your 30% ruling application, please click here to read further and start the process. If you would like to check if you qualify, use our handy online tool.