The 30% ruling is a Dutch tax facility intended to attract foreign workers with specific expertise to come and work in the Netherlands. If you would like to know which benefits apply to you or your employees, feel free to contact us or read our eMagazine.

Unique application tool

LIMES international developed a unique 30% ruling application tool. With this new system, the application will be arranged via a portal, meaning that the administrative processing of the application will in fact be automated. The assessment of the application will continue to be done by one of the team LIMES’ specialists.

The USP’s of our 30% ruling tool:

  • More user-friendly and efficient for HR and the employee
  • Faster procedure
  • Greater cost efficiency
  • Live status of the process can be checked at any time

With innovations like this, LIMES international keeps continuing to realise your cross-border ambitions!


The 30% ruling is a tax-free allowance available to certain employees who move to the Netherlands. It is intended to cover all their ‘extraterritorial expenses’, such as additional expenses incurred when living outside their home country, including accommodation, etc. This 30% ruling can mean that the employee receives a much higher net salary and that the employer’s costs are reduced.

Fixed tax-free allowance
Which extraterritorial expenses does this ruling cover?

  • travelling expenses from and to the home country;
  • higher living expenses;
  • double housing expenses;
  • the cost of applying for a residence permit;
  • the cost of changing official documents (excluding work permit);
  • the cost of a language course.


The 30% ruling is granted for no longer than five years (60 months). This period may be reduced by the length of earlier periods spent living or working in the Netherlands.

Payroll processing end 30% ruling during period

The taxable moment determines whether the 30% ruling can be applied. Once it is established that the 30% ruling indeed can be applied, the question arises as to what the basis of the 30% allowance is.

Recently, the Knowledge Group International Tax Law for individual income tax has taken a position on the application of the 30% ruling in the payroll administration when the 30% ruling duration period ends during the month (wage period). This applies to situations in which the maximum duration period (maximum 5 years) has ended, which is the end date as stated in the 30% ruling granting letter.

Read more here.


To be eligible for the 30% ruling, the following conditions must be met:

  • The employee must have been recruited or assigned from abroad.
  • The employer should be registered in the Netherlands as an entity required to deduct tax and social security contributions. A foreign employer can voluntarily register as an entity required to deduct Dutch tax and social security contributions in order to meet this condition. This condition is also met if, instead of the foreign employer, a Dutch group company of the foreign employer is appointed as an entity in the Netherlands required to deduct tax and social security contributions.
  • The employee should have specific expertise which is seldom or never available on the Dutch labour market. An employee has this specific expertise if his or her salary satisfies wage standards.
  • In the 24 months prior to being employed in the Netherlands, the employee has lived more than 150 kilometres from the Dutch border for more than two thirds of these 24 months (= 16 months).

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