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.
Who qualifies
Recruited from abroad
Lived more than 150 km from the Dutch border for 16 of the 24 months before the first work day.
Specific expertise
Salary above the Dutch norm (2026 indicative: €46,660 taxable, €35,468 for under-30s with a master's).
Through a Dutch employer
Employed by a Dutch withholding agent. As your EOR, that withholding agent is us.
What's changing — 30/20/10
The original 30% benefit is being phased down. New rulings now follow a stepped reduction over the five-year term. For applicants from 2024 onward, the percentage applies in tranches; the duration cap remains five years and partial-year arrivals are pro-rated.
Years 1–230% tax-free
Years 3–420% tax-free
Year 510% tax-free
Indicative — we confirm the applicable schedule per case at intake.
What we do
01Pre-screen the candidate against the distance and prior-residence rules.
02Model the salary norm — including pension and 30% reimbursement — against the offered package.
03File the application with the Belastingdienst within four months of the start date so the ruling backdates.
04Apply the ruling in monthly payroll and reconcile in the year-end statement.
05Track renewals, salary-norm breaches, and the phase-down schedule across the term.
30% ruling — common questions
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.
Need to model a specific case?
Send the candidate brief and we'll come back with a 30% feasibility memo within one business day.