30% Tax Ruling in the Netherlands

Introduction to the 30% Ruling

The 30% ruling is a Dutch tax facility that allows 30% of gross salary to be paid tax-free. The remaining 70% is taxed normally. This is only for people that come to the Netherlands from abroad to perform highly skilled work. The Netherlands hopes to attract new talent with this facility to boost its economy with fresh ideas and discoveries.

Read here for more info about all the requirements of the 30% tax rule in the Netherlands.

Strict criteria and procedures

The Netherlands intends this provision to be only used by persons whose skills have particular value. The criteria for qualifying are demanding and the deadlines for applying are strict. There are limits and thresholds on your income, education level, job title, distance from the Netherlands during the last few years and your date of arrival in the Netherlands.

If you are too late with your submission, your application will be rejected.

What can Dutch Employer of Record do for you?

We are able to determine eligibility based on a few questions that take only minutes to answer. We will know beforehand if you happen to not qualify and we will let you know right away. And if you do qualify, you can enroll in our Employer of Record service, and you will (technically) become our employee. Your place of work will not change.
We can guide you through the application process and submit all paperwork. Total lead time from first submission to final decision by the tax authority is up to 12 weeks. 

We can apply the ruling retro-actively for up to 4 months. In special high-probability cases we may also pro-actively apply the facility before the final ruling.

Set up a profile now
We can help you set up your team within 48 hours.
Get started

These are the benefits of the 30% ruling with Dutch Employer of Record?

  • More net income for you or your employees
  • Hassle-free with one point of contact
  • Full-service HR & payroll agency to assist you

Fee

If you think you are eligible and you would like to include our expertise in the application, we would be happy to set up a video call with you to discuss eligibility. The next step could be your enrollment with our Employer of Record service.

Start the application procedure

If you think you are eligible for the 30% ruling, do not wait until tomorrow and reach out today. The window for submission is limited.

Dutch Employer of Record is there to help you with the procedures and application process to implement this tax benefit. Do you have any other questions on how to employ staff in the Netherlands? Don’t hesitate and get in touch.

Start application procedure