{"id":3708,"date":"2026-02-17T08:47:30","date_gmt":"2026-02-17T07:47:30","guid":{"rendered":"https:\/\/movewithiris.com\/the-dutch-30-percent-ruling-explained-for-expats\/"},"modified":"2026-07-24T14:20:59","modified_gmt":"2026-07-24T13:20:59","slug":"the-dutch-30-percent-ruling-explained-for-expats","status":"publish","type":"page","link":"https:\/\/movewithiris.com\/en\/the-dutch-30-percent-ruling-explained-for-expats\/","title":{"rendered":"The Dutch 30 percent ruling explained for expats"},"content":{"rendered":"<div class=\"wpb-content-wrapper\" id=\"wpb-content-root\"><p>[vc_row content_placement=&#8221;middle&#8221; el_class=&#8221;text-button-section&#8221;][vc_column width=&#8221;3\/4&#8243;][vc_column_text css=&#8221;&#8221;]<\/p>\n<h2>What you need to know as an expat about the Dutch 30 per cent scheme<\/h2>\n<p>[\/vc_column_text][vc_empty_space height=&#8221;20px&#8221;][vc_column_text css=&#8221;&#8221;]<span style=\"font-weight: 400;\">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 \u2018extraterritorial costs\u2019. 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. <\/span>[\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/4&#8243;][vc_btn title=&#8221;Request an intake&#8221; align=&#8221;right&#8221; css=&#8221;&#8221; link=&#8221;url:%2Fen%2Fcontact%2F&#8221;][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text css=&#8221;&#8221;]<\/p>\n<h2>What is the 30% ruling?<\/h2>\n<p>[\/vc_column_text][vc_empty_space height=&#8221;20px&#8221;][vc_column_text css=&#8221;&#8221;]<span style=\"font-weight: 400;\">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. <\/span>[\/vc_column_text][\/vc_column][\/vc_row][vc_row el_class=&#8221;emigratie_section&#8221;][vc_column width=&#8221;1\/2&#8243; el_class=&#8221;emigratie_section_img&#8221;][vc_single_image image=&#8221;3707&#8243; img_size=&#8221;full&#8221; css=&#8221;&#8221; image_alt=&#8221;30 procent regel uitgelegd voor expats&#8221;][\/vc_column][vc_column width=&#8221;1\/2&#8243; el_class=&#8221;emigratie_section_txt&#8221;][vc_column_text css=&#8221;&#8221;]<\/p>\n<h3>Who is eligible? Eligibility and criteria<\/h3>\n<p>[\/vc_column_text][vc_empty_space height=&#8221;20px&#8221;][vc_column_text css=&#8221;&#8221;]Not everyone automatically meets the criteria for the 30 per cent rule. The Tax and Customs Administration applies specific eligibility requirements:<\/p>\n<ul>\n<li>You have been recruited from abroad by a Dutch employer.<\/li>\n<li>You possess specific expertise or skills that are in short supply in the Netherlands.<\/li>\n<li>Before your appointment, you lived more than 150 kilometres from the Dutch border.<\/li>\n<li>You have a valid employment contract with a Dutch employer.<\/li>\n<\/ul>\n<p>Move with IRIS helps you to determine whether you meet these criteria and guides you through the application process.[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column]<div class=\"templatera_shortcode\"><style type=\"text\/css\" data-type=\"vc_shortcodes-default-css\">.vc_do_btn{margin-bottom:22px;}<\/style><style type=\"text\/css\" data-type=\"vc_shortcodes-custom-css\">.vc_custom_1780402175081{background-image: url(https:\/\/movewithiris.com\/wp-content\/uploads\/img-bg-cta.jpg?id=1047) !important;}<\/style><div data-vc-full-width=\"true\" data-vc-full-width-temp=\"true\" data-vc-full-width-init=\"false\" class=\"row row-fluid begeleiding_section background_custom vc_custom_1780402175081 row-has-fill\"><div class=\"column vc_column_container col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h2 style=\"text-align: center;\">\"Move with confidence, Move with IRIS\"<\/h2>\n\n\t\t<\/div>\n\t<\/div>\n\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p style=\"text-align: center;\"><span style=\"color: #ffffff;\">International Relocation &amp; Immigration Services<\/span><\/p>\n\n\t\t<\/div>\n\t<\/div>\n<div class=\"vc_empty_space\"   style=\"height: 50px\"><span class=\"vc_empty_space_inner\"><\/span><\/div><div class=\"vc_btn3-container vc_btn3-center vc_do_btn\" ><a style=\"background-color:#ebebeb; color:#666;\" class=\"vc_general vc_btn3 vc_btn3-size- vc_btn3-shape- vc_btn3-style-btn-primary\" href=\"\/en\/contact\/\" title=\"\">Request an intake interview<\/a><\/div><\/div><\/div><\/div><\/div><div class=\"vc_row-full-width vc_clearfix\"><\/div><\/div>[\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text css=&#8221;&#8221;]<\/p>\n<h2>Duration and changes to the 30 percent scheme<\/h2>\n<p>[\/vc_column_text][vc_empty_space height=&#8221;20px&#8221;][vc_column_text css=&#8221;&#8221;]<span style=\"font-weight: 400;\">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. <\/span>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text css=&#8221;&#8221;]<\/p>\n<h2>Benefits and obligations<\/h2>\n<p>[\/vc_column_text][vc_empty_space height=&#8221;20px&#8221;][vc_column_text css=&#8221;&#8221;]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.[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text css=&#8221;&#8221;]<\/p>\n<h2>Support from Move with IRIS<\/h2>\n<p>[\/vc_column_text][vc_empty_space height=&#8221;20px&#8221;][vc_column_text css=&#8221;&#8221;]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.[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text css=&#8221;&#8221;]<\/p>\n<h2>Want to find out more?<\/h2>\n<p>[\/vc_column_text][vc_empty_space height=&#8221;20px&#8221;][vc_column_text css=&#8221;&#8221;]<span style=\"font-weight: 400;\">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.<\/span>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"What you need to know as an expat about the Dutch 30 per cent scheme Expatriates moving to the Netherlands...","protected":false},"author":1,"featured_media":3901,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-3708","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/movewithiris.com\/en\/wp-json\/wp\/v2\/pages\/3708","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/movewithiris.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/movewithiris.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/movewithiris.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/movewithiris.com\/en\/wp-json\/wp\/v2\/comments?post=3708"}],"version-history":[{"count":4,"href":"https:\/\/movewithiris.com\/en\/wp-json\/wp\/v2\/pages\/3708\/revisions"}],"predecessor-version":[{"id":4229,"href":"https:\/\/movewithiris.com\/en\/wp-json\/wp\/v2\/pages\/3708\/revisions\/4229"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/movewithiris.com\/en\/wp-json\/wp\/v2\/media\/3901"}],"wp:attachment":[{"href":"https:\/\/movewithiris.com\/en\/wp-json\/wp\/v2\/media?parent=3708"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}