Criteria for the 30% ruling

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Criteria for the 30% ruling

Home \ 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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If you have any questions please do not hesitate to contact me in order to solve these questions. This will speed up the filing process, so the sooner you will get information about your tax position for the specified tax year.

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Witlox International Tax Advice is there for every foreign employee working in The Netherlands that needs information and advice regarding any tax issue, such as filling in the Dutch 30% tax ruling application. However, a variety of other services are offered by Maurice Witlox. Interested? Please call +31 (0)412-644 898 for more information.

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+31 (0)6 291 35 799