30% tax ruling
Increase your net salary with the 30% tax ruling
Expats are more likely to have more expenses than Dutch employees. Such as housing expenses for in the Netherlands and back home. The Dutch legislator has recognized these expenses and has therefore assumed that expat workers in the Netherlands have a lower capacity to pay taxes due to this fact. Thus the 30% tax ruling has been created to save foreign employees a lot of money. More specifically, 30% of your gross salary is tax free. In order to be eligible for a 30% income tax exemption specific requirements have to be met.
30% ruling requirements
- the employee works for an employer that is registered with the Dutch tax office and pays payroll tax;
- employer and employee have to agree in writing that the 30% tax ruling is applicable;
- the employee has to be transferred from abroad or has to be recruited abroad;
- the employee did not reside within 150km from the Dutch border for the last 18 out of 24 months at the time of hiring;
- the employee’s salary is at least EUR 37,000 per annum;
- The employee needs to have expertise that is scarcely available in the Netherlands.
Are you unsure of how to apply for the 30% tax ruling?
At Broadstreet we specialize at providing financial services for expats. Our advisors know exactly how to help you with all your questions about the 30% tax ruling. And our tax experts will be happy to take care of the complete application process for you from our easy to reach office in Central Amsterdam.
Leave a message via our contact form and our tax advisors will contact you within 1 working day.