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The Dutch 30 percent ruling explained for expats

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What you need to know as an expat about the Dutch 30 per cent scheme

Expatriates moving to the Netherlands to work may be eligible for the so-called 30 per cent rule. This tax scheme is designed to compensate foreign employees for the additional costs of working abroad, also known as ‘extraterritorial costs’. Move with IRIS explains, step by step, what the 30 per cent rule in the Netherlands entails, what conditions must be met and how you can apply for it. In short: the Dutch 30 per cent rule explained for expats.

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What is the 30% ruling?

The 30 per cent rule (also known as the 30% scheme) means that, as an expat, you can receive up to 30 per cent of your gross salary tax-free. This portion of your income is regarded as compensation for the additional costs you incur as a result of working in the Netherlands. The scheme makes it attractive for foreign specialists to come and work in the Netherlands and helps employers to attract international talent.

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Who is eligible? Eligibility and criteria

Not everyone automatically meets the criteria for the 30 per cent rule. The Tax and Customs Administration applies specific eligibility requirements:

  • You have been recruited from abroad by a Dutch employer.
  • You possess specific expertise or skills that are in short supply in the Netherlands.
  • Before your appointment, you lived more than 150 kilometres from the Dutch border.
  • You have a valid employment contract with a Dutch employer.

Move with IRIS helps you to determine whether you meet these criteria and guides you through the application process.

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Duration and changes to the 30 percent scheme

The duration of the 30 per cent scheme has been amended several times in recent years. The scheme currently applies for a maximum period of five years, provided you continue to meet the conditions throughout this time. Please bear in mind that the Tax and Customs Administration may make changes to the legislation. Move with IRIS keeps a close eye on these developments and ensures that you are always up to date with the latest rules.

Benefits and obligations

The 30 per cent rule not only offers a tax benefit, but can also affect other financial matters, such as pension accrual and mortgage options. That is why it is important to fully understand how the scheme applies to your situation. Move with IRIS helps you to identify the tax benefits and obligations, so that you can make the most of the scheme.

Support from Move with IRIS

Would you like to know whether you are eligible for the 30 per cent rule in the Netherlands? Move with IRIS supports expats and employers throughout the entire process, from checking eligibility to submitting the application. With our expertise, we ensure that everything is handled correctly and efficiently.

Want to find out more?

Please get in touch with us by filling in the contact form and find out how Move with IRIS can help you with the 30 per cent rule in the Netherlands.