The Dutch 30 percent ruling explained

FAQs on the 30 percent rule What is the Netherlands’ 30 percent ruling? The 30 percent ruling is a Dutch tax exemption for employees who were hired abroad to work in the Netherlands. If a number of conditions are met, the employer is allowed to pay you 30 percent of your salary as a tax-free allowance. The tax-free allowance is considered a compensation for the expenses that the employee has by working outside his or her home country. However, the 30 percent ruling is being questioned as the Netherlands prepares for a general election in March , with the ruling VVD reportedly being the only party with no plans to change it. In contrast, the PvdA, Socialists, Christian Democrats, GroenLinks and several minor parties want to scrap the 30 percent rule entirely, while others are proposing cuts.

The Dutch 30 percent ruling explained

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The Dutch 30 percent ruling explained

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The Dutch 30 percent ruling explained

The Ministry of Finance indicated, however, that for sectors where every candidate meets the minimum salary requirement, the scarcity test will be applied when considering eligibility for the Dutch 30 percent ruling.

The Dutch 30 percent ruling explained

FAQs on the 30 percent rule What is the Netherlands’ 30 percent ruling?

The Dutch 30 percent ruling explained

FAQs on the 30 percent rule Employment or self employed To be eligible for the 30 percent ruling you have to be in an employment situation.

Cannabis (drug)

How long can you claim the 30 percent tax ruling?

Cannabis (drug)

Questions regarding the 30 percent ruling?

Cannabis (drug)

As a partial non-resident, you will consequently not pay income tax on assets in Box 2 and 3 except for real estate located in the Netherlands and substantial shareholding in a Dutch resident BV and you are entitled to the partnership ruling in Box 1.


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