Filing for a 30% application

The 30 percent ruling may only be applied for by the employer after it has received a written confirmation to do so. To obtain the 30 percent ruling, the employer and the employee, have to make a joined filing for the 30% ruling.

Please note that the signing date on the employment contract should be set before the arrival date of the employee. The maximum validity of the 30 percent ruling is 5 years as per 2019. This duration may be reduced if the employee resided in the Netherlands in the past 25 years. If you received your 30 percent ruling before 1 January 2019, a transition period may apply.  See under Transition period 30% ruling.

Need help applying for the 30% ruling? We are happy to preparing the 30% ruling filing for you and your employee. Contact us for more information.


An employee enjoys a number of benefits from the 30 percent ruling next to the tax-free reimbursement of extraterritorial costs. These benefits are:

  • Tax-free reimbursement need to be specified (no need to keep an administration for it).
  • 30% of the gross salary can be paid out free of tax, provided that the employee pays tax over the annual set minimum salary amounts (see under income requirements 30% ruling).
  • The employee may choose to have his or her (box 3) asset taxation not applied for in the Netherlands (i.e. no taxation of wealth tax or box 3 tax).
  • The partner of the employee enjoys the same tax exemption in box 3 as employee.
  • As a 30% ruling holder, a Dutch driver’s license can simply be obtained by presenting one’s home country driver’s license.

The following expenses are part of the defined extraterritorial costs of the 30% ruling:

  • Off-setting the cost of living in the Netherlands.
  • Cost of living components include amongst others meals, gas, water and electricity.
  • Expenses related to visiting the Netherlands to familiarize oneself the Netherlands and its culture, including family members who may need look for housing, a school or childcare.
  • Expenses to convert official personal documents, such as residency permits, visas and driver’s licences are part of the extraterritorial costs.
  • Expenses for medical examination and vaccinations for the stay in the Netherlands.
  • Duplicate expenses to maintain one’s house in his or her home country.
  • Hotel and restaurant costs.
  • Expenses for moving and storage.
  • Traveling expenses to visit family, friends and reunions.
  • Extra expenses for tax advice.
  • Education expenses for yourself and your family member related to your stay in the Netherlands.

We work in partnership with

Filing your taxes quick and easy!

Filing your Dutch income tax return couldn’t be easier! Start by signing up for free. No strings attached. Seriously! Onto your personal MyBlue Page you’ll find a wealth of tools, such as our plain English tax questionnaire. Complete it at your own time and pace. When ready,  it’s our turn. We do the rest!


Calculate your income tax
Calculate your Dutch income tax! For employed and self-employed persons.


Dedicated business tax support for the self-employed and small business owners.