What is the 30% ruling?

If you come to work in the Netherlands, you are possibly confronted with extra costs, so-called extraterritorial costs. Your employer may grant you a free (untaxed) reimbursement for the extraterritorial costs that you incur. Your employer may also provide you with 30 percent of your wage, including reimbursement, tax-free. This ruling is also known as the 30 percent facility. For this, it is not necessary to prove that expenses have been incurred.

30 percent ruling conditions

You need the Dutch Tax Office’s permission to apply the facility. To obtain this, you and your employer should submit an application. You are eligible for this allowance if you meet a number of conditions. Want to know what these conditions are? Read more here.

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