Am I Eligible for the 30% Ruling?

Key Takeaways

• You must be recruited or transferred from abroad — you cannot have been living in the Netherlands already.
• You must have specific expertise that is scarce on the Dutch labour market.
• Your taxable salary must meet the minimum threshold: €46,107 (or €35,048 if under 30 with a master's degree).
• You must have lived more than 150 km from the Dutch border for at least 16 of the 24 months before starting work.
• The application must be submitted within 4 months of your first working day.

The Four Main Requirements

1. Recruited or Transferred from Abroad

You must have been hired by a Dutch employer (or a Dutch branch of your company) while living outside the Netherlands. This means:

• Your employer recruited you from another country, OR
• Your company transferred you to a Dutch office

You cannot qualify if you moved to the Netherlands first and then found a job.

2. Specific Expertise (Scarce on the Dutch Market)

The Belastingdienst uses the salary threshold as the primary test for this. If you meet the minimum salary, your expertise is presumed to be specific and scarce. You do not need to prove this separately in most cases.

Exceptions exist for scientific researchers at qualifying institutions — they are always considered to have specific expertise, regardless of salary.

3. Minimum Salary Requirement

Your taxable salary (before the 30% ruling is applied) must meet the minimum for the relevant year:

4. Distance Requirement (150 km Rule)

In the 24 months before your first working day in the Netherlands, you must have lived more than 150 km from the nearest point of the Dutch border for at least 16 out of 24 months.

This is measured as the crow flies, not driving distance. Practically, this means:

• Belgium: Almost entirely within 150 km — residents typically do NOT qualify
• Luxembourg: Within 150 km — residents typically do NOT qualify
• Western Germany: Much of it is within 150 km. Cities like Düsseldorf, Cologne, Aachen are too close. Frankfurt and beyond are far enough.
• Northern France: Paris and beyond is far enough. Lille area may be too close.
• UK, Scandinavia, Southern/Eastern Europe: All well beyond 150 km

Special Cases

Returning Dutch Nationals

Dutch nationals who lived abroad for at least 25 years may qualify for the 30% ruling upon returning. However, this is rare and the rules are strict.

Changing Employers

If you change jobs, you can transfer your 30% ruling to your new employer, provided:

• You start the new job within 3 months of leaving the old one
• The new employer also meets the conditions (pays at least the minimum salary)
• You and your new employer submit a new joint application

PhD Students and Researchers

Scientific researchers and PhD students at qualifying Dutch institutions (universities, NWO, KNAW, etc.) qualify regardless of salary level. They do not need to meet the minimum salary threshold.

How to Apply

The 30% ruling must be applied for jointly by you and your employer. You submit the application to the Belastingdienst.

Timing is critical: If you apply within 4 months of your first working day, the ruling is applied retroactively from day one. If you apply later, the ruling starts from the first day of the month after the application date.

Use the Eligibility Checker Below

Answer a few quick questions to get a preliminary assessment of whether you likely qualify for the 30% ruling.