30% Ruling | Dutch Tax Advice

The 30% ruling

The Dutch tax benefit for internationals, and for the employers who bring them here.

The smartest line in your job offer

International talent compares offers, and the 30% ruling can make yours the one that wins. It’s a Dutch tax benefit for employees recruited from abroad, and for you as employer it costs nothing extra. What it does require is getting the conditions, the application and the payroll right. That’s where we come in.

A stronger offer, same salary budget

With the ruling, up to 30% of the salary is paid tax free. The same gross offer suddenly nets your candidate thousands more per year, without you raising the budget by a cent. In a market where the best people have three offers on the table, that difference decides. And on top: the tax-free part is exempt from certain employer contributions, and international school fees can often be reimbursed tax free as well.

Right from the first payslip

The ruling is only worth something when it’s actually granted and correctly applied. A missed condition, a late application or a payroll that doesn’t process it properly can cost your employee the benefit, and you the goodwill. We check eligibility before you make promises, file the joint application quickly and completely, and make sure your payroll applies it from the first possible run.

FAQ

Common questions answered clearly

Can we promise the ruling in a job offer?

Only promise what’s checked. We assess eligibility before you sign, so the offer letter says exactly what the candidate will really get.

Does an HSM permit automatically mean the 30% ruling?

No, they’re separate tracks: the permit is immigration, the ruling is tax. Many HSM hires do qualify, and we check and apply.

What does it mean for our payroll?

The ruling is processed in your payroll administration, with an addendum to the employment contract. We provide both and coordinate with whoever runs your payroll, including if that’s us.

What if the employee leaves?

The ruling can move with them to a new employer. For you, it simply ends; we make sure the administration is closed off cleanly.

More of your salary, where it belongs

Moving countries is expensive: the flights, the housing, the double life for a while. The Dutch tax system acknowledges that with the 30% ruling, and it’s one of the best deals you’ll find here. Up to 30% of your salary paid tax free, for up to five years. The conditions are precise, but checking them costs you five minutes.

Thousands more per year, for years

The maths is simple: less of your salary taxed means more of it in your account, every month, for as long as the ruling runs. Over five years that adds up to a sum that furnishes a house, funds a sabbatical or simply builds your savings. And you don’t need to keep a single receipt: the allowance covers your relocation costs without any paperwork on your side.

The perks go beyond your payslip

The ruling comes with extras most people discover too late. You can exchange your foreign driver’s license for a Dutch one without retaking the test, family included. Applied for in time, the ruling can work retroactively to the start of your employment. And when you switch jobs, it can move with you, if the transition is handled correctly. We make sure you get everything the ruling has to give, and keep it.

FAQ

Common questions answered clearly

I'm under 30. Do the same rules apply?

Mostly, but if you hold a master’s degree, a lower salary threshold applies, which makes qualifying easier at the start of your career.

I've already started working. Am I too late?

Often not. Applied for within the first months, the ruling can be granted retroactively to your first working day. But don’t sit on it: waiting can cost you months of benefit.

Do I need to prove my moving costs?

No. That’s the beauty of the ruling: the tax-free allowance covers your extra costs without receipts, calculations or discussions.

Does the ruling affect my other taxes?

It can, including how your savings and investments are taxed and which allowances you can claim. We flag exactly what applies to you, so there are no surprises later.