30%- RULING

The 30%-ruling is a Dutch tax facility aiming at attracting foreign employees with specific skills or expertise to work in the Netherlands. On this page you will find a brief overview of the 30%-ruling including the conditions, the application procedure and two fictional examples.

GENERAL

The 30%-ruling provides a tax free allowance (30%-allowance) which is deemed to cover all so-called extraterritorial costs. Extraterritorial costs are defined as the extra costs for staying outside of the country of origin. Such costs relate for example to:

CONDITIONS

SALARY NORM

APPLICATION PROCEDURE

EXAMPLE 1

30% ruling

EXAMPLE 2

30% ruling

In this example, the 30%-allowance amounts to € 15,984. This is 30% of the salary.

This example shows that the benefit of the 30%-ruling is € 6,529 (€ 38,928 – € 32,399).

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