The 30% ruling is a tax advantage available to highly skilled expatriate workers in the Netherlands. It allows eligible employees to receive 30% of their salary as a tax-free allowance, which means they are only taxed on 70% of their income. Practically that means that your net monthly income (after taxes, “clean”) will be higher in comparison with a Dutch citizen who has the same gross salary as you.
The ruling will actually changed to 27% as per 01-01-2027. As this ruling is generally known as the 30% ruling, we'll continue to use that phrase.

The duration of the 30% ruling is a maximum of five years. It is important to note that the 30% ruling is subject to approval by the Dutch tax authorities, and the final decision on eligibility and duration can change. You can always check the official government site for updates.

For an employee to qualify for this benefit there are two main criteria that need to be met:

1) The employee must have been recruited from abroad or transferred within a company to work in the Netherlands.
2) The employee must have been living, prior to his/her recruitment or assignment to the Netherlands, at least 150 km from the Dutch border during 16 out of 24 months of the previous 2 years.

1. 
   The 30% ruling in the Netherlands consists of two categories based on the employee's income level: the "above 30" and “below 30” years old
   A) The "above 30" years old employees need to have a taxable salary that exceeds a certain threshold, currently set at €50.436 (2025).
   B) The "below 30" years old employees need to have a taxable salary that falls below a specific threshold, currently set at €38.338 (2025). Plus it requires employees to hold a Master's degree from an accredited educational institution (Dutch or equivalent) to be eligible for the 30% ruling. In case you hold a Master's degree from a different country you need to translate it and stamp it (apostille stamp) by an official recognised authority before submitting it to the Dutch tax department. 

The threshold is defined by the government annual so when you check for online calculators make sure that are up to date.

It is important to be aware that you employer needs to initiate the process and usually this needs to be aggreged before your arrival in the Netherlands. If the proper documentation is not filled to the tax authority department within 3 months of arrival then eligibility for 30% ruling is lost.

In our case we make sure that we file for your 30% ruling from the 1st day of your employment. In some cases the tax authority might reply asking for some additional paperwork but this is completely normal.

Please be advised that we're not allowed to use your 30% application as of day 1 and we need to wait for final approval from the Dutch Tax Services. After confirmation, we'll recalculate your salary and make repayments. This process can take up to 3 months but every single euro will be returned to you once it is approved.

*** If you are already a skilled immigrant receiving 30% ruling and you would like to move to another employer make sure to inform them in advance to file for it again in order for you to continue to receive it. However, keep in mind that you are eligible for it only for 5 years in total and the amount of time doesn't reset when you change an employer. ***