Condition 30% ruling

The 30% ruling applies to you if you were recruited outside of the Netherlands or seconded from a country other than the Netherlands to work in the Netherlands. The following conditions apply as of 1 January 2012:

  • You are recruited outside a 150-km zone of the Dutch border (*).
  • You have a taxable income of minimal € 37,296 (in 2018), before applying the 30 percent benefit (**).

(*) You should have resided minimal 16 out of the 24 months prior to your first working day outside the 150-km zone.
(**) Reduced income norm of € 28,350 applies to employees with a MSc qualification younger than 30 years. No income norm is set for qualified scientists and medical doctors. 

Please note that the sign date on your employment contract should be set before your arrival date. The maximum validity of the 30 percent ruling is 8 years (as per 2012). This duration may be reduced if the employee resided in the Netherlands in the past 25 years.

Notable exemptions for PhD students

PhD students can obtain the 30% ruling within 1 year after their promotion date. The following conditions apply:

  • The PhD student lived in the Netherlands (including the 150-km zone from the Dutch border) during his or her doctoral research
  • The PhD student lived minimal 16 out of the 24 months outside the 150-km zone prior to the start of his or her doctoral research

A qualified scientist (PhD) can also apply for the 30% ruling if:

  • The PhD research was conducted in the Netherlands and the PhD student was also employed
  • Employment started prior to the doctoral research and obtaining the PhD qualification was a condition for employment

The 30% ruling starts after obtaining the PhD qualification.

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