To qualify, the employee must - amongst other criteria - be hired from abroad and meet the following salary requirements:
- For employees older than 30, the minimum required taxable monthly salary for 2025 must be € 5.688.
- For employees younger than 30 and holding a qualifying master title, the minimum required taxable monthly salary for 2025 must be € 4.171.
- For certain scientific researchers/teachers, no salary requirement applies.
This tax-free allowance is meant to compensate for additional expenses incurred during a temporary stay outside the country of origin (extra-territorial costs). These expenses cannot be reimbursed separately tax free on top of the 30% tax free reimbursement except for moving expenses and international school fees.
The above mentioned salary requirements apply for applications received by the IND on or after 1 January 2025.
NOTE: It was previously announced that employees who applied for the 30% facility in 2024 would not receive the full advantage for 5 years. Instead, it would be reduced in 3 steps, from 30% to 10%. The Dutch government has cancelled this step-by-step reduction.
Important
The 30% ruling is only applicable if approved by the Tax Administration Authority (Belastingdienst) or a certified tax advisory firm. The employer and employee need to file a joint request to apply for the ruling. The request for the 30% ruling must be filed within 4 months after the start of employment. Requests that have not been filed within 4 months, will not have a retroactive effect from the start date of the employment. In that case, the 30%-ruling will only be applicable as of the month following the date of the request.
