Transition period

The Dutch cabinet decided to limit the duration for the 30 percent ruling from 8 to 5 years. This change is effective as of 1 January 2019. Initially, no transition period was provided. On 26 October, however, the Dutch cabinet announced to provide for a transition period after all.

Duration 30% ruling as of 1 January 2019

The Dutch cabinet decided to limit the duration for the 30 percent ruling from 8 to 5 years. This change is effective as of 1 January 2019. Initially, no transition period was provided. On 26 October, however, the Dutch cabinet announced to provide for a transition period after all.


As of 1 January 2019, the duration of the 30 percent facility will change as follows for existing 30% ruling holders:


  • No changes to duration of the 30 percent ruling if the end date is in year 2019 or 2020.
  • Termination of 30 percent ruling after 31 December 2020 if the initial end date is in year 2021, 2022 or 2023
  • Duration of 30 percent ruling will be maximum 5 years, if end date is in year 2024 or beyond.

Transition period for 30% ruling holders arrived before 1 January 2012

A transition period is in effect for 30% ruling holders arrived before 1 January 2012. The duration of their 30% ruling status terminates ultimo 1 January 2021, irrespective whether the 10-years duration has expired.


Transition period for 30% ruling holders arrived between 1 January 2012 and 31 December 2018

The duration of the 30% ruling is reduced from maximal 8 to maximal 5 years.  The 30% ruling status terminates if an employee’s enjoyed the 30% ruling for more than 5 years on 1 January 2021.  The 30% ruling status remains valid after 1 January 2021 until it has reached the duration of 5 years, irrespective whether the 8-years duration has expired.

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