A reimbursement of 30% of gross salary, tax-free, for qualifying expats hired from abroad. We handle the application, the salary norm test, and the annual filings.
· by Zishan Hussain · Editorial standards
Lived more than 150 km from the Dutch border for 16 of the 24 months before the first work day.
Salary above the Dutch norm (2026 indicative: €46,660 taxable, €35,468 for under-30s with a master's).
Employed by a Dutch withholding agent. Through our EOR partner, that withholding agent is arranged for you.
The steep 30/20/10 phase-down originally legislated for 2024 was reversed in the Belastingplan 2025. For rulings granted from 2024 onward the reimbursement stays at 30% through 2026 and steps down to a flat 27% from 1 January 2027 for the remainder of the five-year term. Rulings issued in 2023 or earlier keep the full 30% for the whole term and retain the partial non-resident election until end of 2026.
Salary base is capped (WNT-linked, EUR 262,000 in 2026). We confirm the applicable rate and cap per case at intake.
30%ルーリングとは、オランダの雇用主が海外から来た従業員の給与の最大30%を、域外費用の補償として非課税で支給できる制度です。2027年からは一律27%となり、最長適用期間は5年間です。
2026年は、ルーリング適用後の課税対象給与が年間46,660ユーロ以上である必要があります。30歳未満で該当する修士号を持つ従業員には、35,468ユーロというより低い基準が適用されます。
Yes, if the gap between contracts is less than three months and you still meet the salary norm. We can take over the existing ruling during onboarding.
Yes - the 30% tax-free portion applies to all qualifying salary income, including bonuses, provided the salary norm is met across the year.
The ruling lapses for that calendar year and cannot be reactivated retroactively. We monitor monthly to flag this before it happens.
Partial non-resident taxpayer status was abolished from 2025. New rulings no longer provide that benefit; existing 2023 rulings keep it until end of 2026.
Send the candidate brief and we'll come back with a 30% feasibility memo within one business day.
Request a feasibility check