Requirements 30% ruling
You must meet the following conditions to qualify:
• you were recruited outside of the Netherlands• you have special skills and experience, which are scarce within the Dutch labor market
150 km requirement
You have to prove that you were previously residing outside of the Netherlands before you began your employment in the Netherlands. Besides, you must have lived more than 150 km outside the Dutch border for 16 months out of the last 24 months before starting employment in the Netherlands.
Previous stay in the Netherlands
The years resided in the Netherlands will be deducted from the maximum duration of the 30% ruling, which is five years.
For example, if you have previously lived in the Netherlands for two years (and the ruling was applied) and come back to the Netherlands again, you will be eligible for the 30% ruling for three more years. In total, it remains for five years.
You need a taxable wage of more than € 41.954 in 2023. If you are under 30 and have a Dutch Master’s in university or an equivalent foreign title, your taxable wage needs to exceed €31.891.