Criteria for the 30% ruling

In order to qualify for the 30% rule you need to meet one of the two following criteria:

  • You are a student with a PhD, you must have a taxable salary of at least € 28,041 a year and you are under the age of 30.
  • You are an employee and have an agreed taxable salary of at least € 36,889 a year. With a gross salary of at least € 52,700 you can get the maximum of 30% tax free. In case the agreed gross salary is under € 52,700 a year we need to adjust the tax free percentage in order to have at least a taxable income of € 36,889 a year.

  • In addition you must meet the following overall criteria:

  • You must have experience in an area of expertise, which is scares on the Dutch labour market.
  • You are not hired from within a 150km radius of the Dutch border.
  • There is a 25-year look back period. This means that all periods you had residence or worked in The Netherlands ending in the previous 25 years are deducted from the maximum 8 years period the ruling can be valid. That is why most Dutch nationals will not qualify for the ruling.


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