Employees recruited outside the Netherlands or seconded from another country to work here can be granted a tax exemption known as the 30% facility or ruling. This is awarded to people with skills that are difficult to find in the Netherlands. It means that the first 30% of your salary and any ‘extraterritorial costs’ are free of tax.
Extraterritorial costs are extra costs related to the fact that you have come to work in the Netherlands.
You do not need to prove any expenses have been occurred in order to claim your 30% ruling, which can last for up to five years.
Living and working in the Netherlands for a time? We can help you with your Dutch taxes, so you don't have to deal with the Belastingdienst yourself. Whether you're employed or have a small business, we'll make your life easier and save you money.