What are the conditions to qualify for the 30% ruling?

Requirements 30% ruling

To qualify you must satisfy the following conditions:

  • you are (originally) recruited from abroad (incoming employee); 
  • you have special skills and experience;
  • which are scarce on the Dutch labour market.

Since January 1, 2012 special skills and experience are determined based on salary

A minimum salary requirement was introduced. For 2020 the required taxable salary is € 38,347 per year (excluding the 30% allowance). This means that the required gross salary will be € 54,781 (if the full 30% allowance will be paid to you). This requirement replaced the education and work experience check. 

For young masters below the age of 30 the salary requirement is € 29,149 (amount 2020). 

Scientists and researchers working at universities and knowledge organizations are exempted from the salary requirement.

The salary amounts are adjusted each year. You can find the up to date amounts on https://expatax.nl/30-percent-ruling

150 km requirement

Incoming employees must have lived more than 150 km from Dutch border during at least 16 months of the 24 months before the work in the Netherlands commences.

Previous stay in the Netherlands

Incoming employees must have stayed outside the Netherlands in a period of 25 years before arrival in the Netherlands. Otherwise the months during which they were in the Netherlands before will be deducted from the maximum term of the ruling. 


To be able to get the 30% ruling both employee and employer must file an application together. 

Expatax can assist you both with filing this application.

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