The 30% tax ruling is a tax advantage for highly skilled migrants in the Netherlands. An employer can pay up to 30% of the salary of an expat employee with the 30% status free of tax. An enormous tax saving for both employee and employer.
The 30 percent ruling is a tax exemption available for international employees who move to the Netherlands or expats who currently work in the Netherlands. You need the Dutch Tax Office’s permission to apply for this tax exemption. To obtain this permission, both you and your employer should submit an application.
Conditions of the 30 percent tax ruling in the Netherlands
To be eligible for the 30 percent ruling, you must meet a number of conditions.
- the employee must work for an employer that is registered with the Dutch tax office
- both employer and employee have agreed in writing that the 30 percent tax ruling is applicable
- the employee has to be transferred or recruited from abroad
- the employee’s salary is at least EUR 41,954 per year (2023)
- the employee must have expertise that is hardly available in the Netherlands
Need help applying for the 30 percent ruling?
Blue Umbrella can help you and your employer apply for the 30 percent ruling and inform you about the requirements and benefits from this tax exemption for internationals.