Requirements 30% ruling
The following conditions must be met to qualify:
• you are (originally) recruited abroad
• 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 that, you must have lived more than 150 km outside of 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 had the ruling two years), and came back to the Netherlands again, you will be eligible for the 30% ruling for three more years. In total, the ruling remains five years. The two years will be deducted so you can apply for the ruling for the remaining three years.
The special skills and experience are since 2012 determined based on salary
In 2022 the required taxable salary is € 38.968 per year (70% of the gross salary, excluding the 30% allowance). This requirement replaced the education and work experience check.
Gross salary: € 55.668 (100%)
Taxable salary: € 38.968 (70%)
Tax-free reimbursement: € 16.700 (30%)
If you are below the age of 30 years old and in possession of a master’s diploma, the taxable salary requirement is € 29.618 (70% of the gross salary, so excluding the 30% allowance).
Gross salary: € 42.312 (100%)
Taxable salary: € 29.618 (70%)
Tax-free reimbursement: € 12.694 (30%)
The salary requirements are adjusted each year.
Application
To be eligible for the 30% ruling, the employee and the employer must file a joint application.
Requirements 30% ruling
The following conditions must be met to qualify:
• you are (originally) recruited from abroad
• 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 theNetherlands before you began your employment in the Netherlands. Besides that, you must have lived more than 150 km outside of the Dutch border for 16 months out of the last 24 months before the start of 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 5 years.
For example, if you have previously lived in the Netherlands for two years (and had the ruling two years), and you came back to the Netherlands again, you will be eligible for the 30% ruling for three more years. In total the ruling remains 5 years, the two years will be deducted so you can apply for the ruling for the remaining 3 years.
The special skills and experience are since 2012 determined based on salary
The special skills and experience are since 2012 determined based on salaryIn 2022 the required taxable salary is € 38.968 per year (70% of the gross salary, so excluding the 30% allowance). This requirement replaced the education and work experience check.