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

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.

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!

AdobeStock_130243699

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

AdobeStock_133262952

SMALL BUSINESS TAX SUPPORT
Dedicated business tax support for the self-employed and small business owners.