Can I still apply for the 30% ruling if I am already in the Netherlands?
You must be an incoming employee to qualify for the 30% ruling. This means that you must be recruited or transferred from abroad by your employer. If you are an incoming employee, you can still apply after you arrived in the Netherlands. Even if time has passed. But only if you satisfied all conditions when you arrived in the Netherlands.
You didn’t apply for the 30% ruling immediately
If you file an application within 4 months after the start date of the employment contract, the 30% ruling can be granted retro-active. If you apply later than 4 months, the ruling can be granted from the first day of the month following the month in which the application was filed.
You didn’t satisfy all conditions when you arrived in the Netherlands
The moment you arrive in the Netherlands is determined whether you would be eligible for the 30% ruling. If you don’t meet the requirements (like minimum salary and 150 km distance requirement) at that moment then you won’t be eligible for the 30% ruling as long as you are in the Netherlands.
The experience and knowledge you gained since you are in the Netherlands will not be taken into consideration. Salary raises you received in the mean time won’t be relevant either nor will any changes in legislation affect the eligibility.
There could be an exemption if you came to the Netherlands for a specific study, with a residence permit linked to this study and you kept an address in your home country. If you found a job shortly after graduation then you may still qualify for the 30% ruling, but this is really depending on the individual situation. Also relevant is whether you have already worked in the Netherlands during your study. The years you were in the Netherlands for your study will be taken from the maximum term of 5 years.
You could not apply with your first employer
Some employers don’t apply for the 30% ruling. Either because of company policy or because they are unfamiliar with the ruling. You can apply with your new employer.
The tax authorities determine whether you qualify for the ruling based on the situation the day you arrived in the Netherlands. You must have met the requirements for the 30% ruling at that moment. The application is however more complicated since two employment contracts must qualify.
The experience and knowledge you gained since you are in the Netherlands will however not be taken into consideration. Salary raises you received in the mean time won’t be relevant either.
Be aware, that the maximum period of 5 years (which could be longer if you arrived before 1 January 2019) for which the ruling can be granted will be reduced with the time you are already in the Netherlands.
Expatax can assist you with the application. You can request our help on https://expatax.nl/30-percent-ruling/ .
You found a job after you arrived in the Netherlands
If you find a job in the Netherlands after your arrival then you are hired as a local employee. You don’t qualify for the 30% ruling in that situation.