How do you apply for the 30% ruling in the Netherlands?

Russell Advocaten · 07 sep 2026

To apply for the 30% ruling in the Netherlands, your employer must submit a joint application to the Dutch Tax Administration (Belastingdienst) on your behalf within four months of your first working day. The scheme, now formally called the Expat Scheme, provides a tax-free allowance to compensate for the additional costs of relocating and living in the Netherlands. The sections below address the most common questions about eligibility, documentation, timing, and what happens when circumstances change.

Who qualifies for the 30% ruling in the Netherlands?

To qualify for the 30% ruling, you must be employed in the Netherlands, possess specific expertise that is scarce on the Dutch labour market, and have been recruited from abroad. The salary threshold is the primary measure of that expertise, though certain categories of workers are exempt from it entirely.

In 2026, the general salary threshold is €48,013 per year (excluding the tax-free allowance itself). A lower threshold of €36,497 applies to employees under the age of 30 who hold a Dutch academic master’s degree or an equivalent qualification obtained abroad.

The following groups are also eligible regardless of salary level:

Researchers conducting scientific research at a designated research facility
Doctors undertaking specialist training

In addition to the salary and expertise requirements, the distance rule applies. You must have lived more than 150 kilometres from the Dutch border for at least 16 of the 24 months immediately before your first working day in the Netherlands. This means that candidates who lived in Belgium, Luxembourg, or bordering regions of Germany, France, or the United Kingdom will generally not qualify, even if they meet all other conditions.

There are limited exceptions to the distance rule, for example for employees who previously held a valid Expat Scheme decision and have since returned to the Netherlands, or for PhD researchers who resided in the Netherlands during their doctoral period before taking up employment.

What documents are required to apply for the 30% ruling?

The application for the Expat Scheme requires both the employer and the employee to submit supporting documentation to the Dutch Tax Administration. The specific documents required are listed on the official application form, but the core materials typically include proof of employment, proof of qualifications, and evidence of the employee’s previous place of residence.

In practice, applicants should expect to gather:

A signed employment contract confirming the position, salary, and start date
Proof of academic or professional qualifications (for example, degree certificates or professional credentials)
Evidence of residence abroad prior to the first working day in the Netherlands, demonstrating compliance with the 150-kilometre rule
Identification documents for both the employee and, where applicable, the employer
The completed joint application form, signed by both employer and employee

Official foreign documents may need to be legalised or carry an apostille stamp, depending on the country of issue. Documents in languages other than Dutch, English, French, or German must be translated by a sworn translator in the Netherlands. It is advisable to check the current requirements on the Tax Administration’s website before submitting, as the documentation checklist is specified on the form itself and may be updated.

How long does the 30% ruling application process take?

Once a complete application has been submitted to the Dutch Tax Administration, the standard processing time is eight weeks. The application must be filed within four months of the employee’s first working day in the Netherlands. If approved within that window, the scheme applies retroactively from the first working day.

The outcome is issued in the form of a formal decision (beschikking), which states the start date, end date, and conditions of the arrangement. If the application is submitted after the four-month deadline, the scheme can only be applied from the first day of the month in which the application was received, meaning a portion of the eligible period may be lost.

Submitting a complete and accurate application with all required supporting documents is the most effective way to avoid delays. Incomplete applications or requests for additional information can extend the processing time beyond the standard eight weeks.

How long does the 30% ruling last?

The Expat Scheme has a maximum duration of five years. The exact end date is stated in the formal decision issued by the Tax Administration. This five-year period may be reduced if the employee previously worked or resided in the Netherlands, as those earlier periods are deducted from the total.

Certain prior periods in the Netherlands are not counted against the five-year maximum. These include:

Periods of work or residence that ended more than 25 years before the current employment began
Occasional business trips to the Netherlands of fewer than 20 days per year in total
Short personal stays such as holidays or family visits, provided they did not exceed six weeks per year or a single consecutive period of three months

It is also important to note that the percentage of the tax-free allowance changes during the five-year period for employees who became eligible after 1 January 2024. As of 1 January 2027, the maximum tax-free reimbursement will be reduced from 30% to 27% of the taxable wage. In 2026, the maximum untaxed allowance is capped at €78,600 per year, which applies to employees earning €262,000 or more who use the scheme for the full year.

What are the most common reasons a 30% ruling application is rejected?

The most frequent grounds for rejection relate to the distance rule, the salary threshold, or the timing of the application. Understanding these pitfalls in advance can help employers and employees prepare a stronger submission.

Common reasons for rejection include:

Failure to meet the 150-kilometre rule: The employee lived within 150 kilometres of the Dutch border for more than eight of the 24 months before their first working day
Salary below the applicable threshold: The employee’s annual salary (excluding the tax-free allowance) does not meet the minimum required for their age group and year
Late submission: The application was filed more than four months after the first working day, resulting in a reduced or partially lost benefit period
Incomplete documentation: Required supporting documents were missing, incorrectly legalised, or submitted in an unsupported language
Employment not qualifying as paid employment: Self-employed individuals and contractors do not qualify; the scheme is available only to employees in a formal employment relationship

Because the conditions are assessed at the time of application, it is worth verifying eligibility carefully before the first working day rather than after it. Depending on the specific circumstances, professional advice may help identify whether an exception or alternative route applies.

Can the 30% ruling be transferred to a new employer?

The Expat Scheme does not transfer automatically when an employee changes jobs. A new application must generally be submitted jointly by the employee and the new employer. However, the remaining duration of the original decision can be preserved, provided certain conditions are met.

The key conditions for continuity are:

The employee starts working for the new employer within three months of leaving the previous role
The new application is submitted within four months of the first working day with the new employer
The employee still meets all the conditions of the Expat Scheme with the new employer

If the new employer belongs to the same connected group of withholding agents as the previous employer, the existing decision remains valid and no new application is required. Employees should confirm with their new employer whether this group connection applies.

In the event of a company takeover, employees using the Expat Scheme retain their arrangement when transferring to the acquiring company. A change of position within the same company may also not require a new application, though this depends on the specific circumstances and should be verified with the Tax Administration.

How Russell Advocaten can assist expats with the 30% ruling

Navigating the Expat Scheme involves more than completing a form. Eligibility depends on a combination of salary levels, residence history, employment structure, and timing, all of which interact with broader questions about living and working in the Netherlands. Russell Advocaten is an internationally oriented law firm with long-standing experience advising expats in the Netherlands on immigration, setting up a business, employment, real estate, contracts, and family law. The firm’s lawyers communicate fluently in English, German, and Dutch, making them well placed to support international clients at every stage of their relocation.

Specifically, Russell Advocaten can assist with:

Assessing whether you or your employee meets the eligibility conditions for the Expat Scheme
Reviewing employment contracts and documentation before submission
Advising on the implications of changing employers or positions during the scheme’s duration
Providing guidance on related legal matters such as residence permits, housing contracts, and business formation
Supporting international companies establishing operations in the Netherlands and hiring from abroad

Whether you are an employer bringing skilled talent to the Netherlands or an expat seeking clarity on your entitlements, professional legal advice can help you avoid costly mistakes and make the most of the available arrangements. Contact Russell Advocaten to discuss your specific situation.

This information is general in nature and does not constitute legal advice for your specific situation. Please consult a lawyer at Russell Advocaten for advice tailored to your circumstances.

Veelgestelde vragen

What happens if my employer misses the four-month application deadline?

If the application is submitted after the four-month window, the 30% ruling cannot be applied retroactively from your first working day. Instead, it will only take effect from the first day of the month in which the Tax Administration receives the application, meaning you permanently lose the tax benefit for the period between your start date and the submission month. This makes it critical for employers to initiate the process as early as possible — ideally before or on the employee’s first working day.

Can I apply for the 30% ruling myself, or does my employer have to do it?

The application must be submitted jointly by both you and your employer — you cannot apply on your own. Your employer is the one who formally files the request with the Dutch Tax Administration, but both parties must sign the application form and contribute supporting documentation. If your employer is unfamiliar with the process, it is worth flagging this early and, if necessary, seeking professional assistance to ensure the submission is complete and on time.

Does the 30% ruling affect my pension contributions or social security entitlements?

The 30% ruling reduces your taxable wage, which can indirectly affect income-related benefits and contributions that are calculated based on your taxable income, such as certain pension arrangements or income-linked allowances. It does not, however, automatically affect your entitlement to Dutch social security. Because the impact varies depending on your specific employment contract, pension scheme, and personal situation, it is advisable to review these implications with a legal or financial adviser before opting into the scheme.

What should I do if my 30% ruling application is rejected?

If your application is rejected, you have the right to file an objection (bezwaar) with the Dutch Tax Administration within six weeks of the date on the rejection decision. The objection should clearly set out why you believe the rejection was incorrect and be supported by any additional documentation that addresses the grounds for refusal. Given the complexity of the eligibility conditions, consulting a lawyer before submitting an objection can significantly improve your chances of a successful outcome.

Can I use the 30% ruling if I am working in the Netherlands as a highly skilled migrant on a sponsored visa?

Yes, holding a highly skilled migrant residence permit does not disqualify you from the 30% ruling, and many highly skilled migrants are in fact eligible for both. However, the two schemes have separate eligibility requirements — most notably, the 30% ruling’s distance rule and salary threshold must still be independently satisfied. Meeting the salary requirement for a highly skilled migrant permit does not automatically mean you meet the 30% ruling salary threshold, so it is worth verifying both sets of conditions.

What happens to my 30% ruling if I am made redundant or my contract ends early?

If your employment ends before the five-year period expires, the 30% ruling ceases to apply from your last working day with that employer. You do not need to notify the Tax Administration separately, as the ruling is tied to the employment relationship. If you find a new job in the Netherlands, you may be able to preserve the remaining duration of your ruling by having your new employer submit a fresh application within four months of your new start date — provided you begin the new role within three months of leaving the previous one.

Are family members who relocate to the Netherlands with me also covered by the 30% ruling?

The 30% ruling applies specifically to the qualifying employee and covers the tax-free allowance paid by the employer — it does not extend as a direct tax benefit to accompanying family members. That said, there is a related benefit: employees with the 30% ruling can opt to be treated as a partial non-resident taxpayer (partiële buitenlandse belastingplicht), which may offer certain tax advantages on income from savings and investments for the employee themselves. The financial implications for your household as a whole are best assessed with a tax or legal adviser familiar with expat situations.

Gerelateerde artikelen

Deze inhoud is gegenereerd met behulp van AI en kan fouten bevatten.