How does the 30 per cent ruling in the netherlands?

The 30 per cent ruling in the Netherlands was created to make it easier as an employer to attract expats and knowledge migrants to the Netherlands. This obviously has quite a few positive effects. Knowledge from abroad can be enormously valuable to further optimise certain business processes.

The question that then quickly follows is how exactly this 30 per cent ruling then works. What are the main advantages of this for an expat, knowledge migrant and the employer? And perhaps more importantly, what conditions are involved?

With this one, you get an answer to all these questions.

What does the 30 per cent 30 per cent ruling exactly in?

The 30 per cent ruling means that, as an expat or knowledge migrant, you are entitled to a number of advantageous schemes that make it attractive to become employed in the Netherlands. Basically, this consists of 3 parts:

30% of your salary received tax-free: The most important part of the overall 30 per cent ruling is that you are entitled to receive 30% of your salary tax-free from your employer. So this means that you will receive 30% of your gross salary tax-free, without first having to remit a portion of this amount to the Dutch government. The nice thing is that this is possible without 'further proof', indicating that the process is very accessible and smooth for expats and knowledge migrants.

Exemption from tax liability on worldwide assets: On top of that, you also do not have to pay tax on certain forms of worldwide assets. These include tax exemption on income from worldwide savings and investments (excluding domestic real estate investments) and tax exemption on dividends (excluding direct shares in Dutch companies).

5-year long validity: Finally, another fact is that you can avail this scheme for as many as 5 years. That means you can continue to receive a total of 30% of your gross annual salary tax-free for 5 years. As a result, the final amount saved runs quite high. It makes it very attractive for the average expat or highly skilled migrant to continue working within the Dutch borders for several consecutive years.

As an expat or knowledge migrant wondering what is possible for you in this area? Or do you, as an employer, want to take advantage of this attractive scheme to attract smart employees from abroad? If so, you are at Payse exactly at the right place to make this possible in the short term already!

The advantages of the
30 per cent ruling

There is a reason why so many expats and knowledge migrants are happily taking advantage of this 30 per cent ruling. This, of course, has everything to do with the serious benefits associated with it.

If, as an employer, you have the opportunity to offer this, you are likely to get preferential treatment from most experts from abroad.

A summary of the benefits is as follows:

Good compensation for costs incurred (moving/flighting from abroad)
Better chance of housing partners and/or family
Stronger employer-employee connection (for a minimum of 5 years)

This makes it very attractive today for both employees from abroad and employers in the Netherlands to make use of this scheme. As this scheme will remain in place for the next few years, this does not seem to change, at least for the time being.

The main terms of the
30 per cent ruling

Furthermore, it is not the case that everyone is able to benefit from this scheme just like that. In fact, you are still required to meet a number of conditions first. For instance, you must be an expat or highly skilled migrant:

Being recruited from abroad and having to live in another country before taking the job in the Netherlands (unless you are a young PhD graduate under 30)
Having access to scarce expertise
Receive a minimum salary (€46,107 excluding 30% tax-free for those aged 30 and over in 2025 or €35,052 excluding 30% tax-free for <30 with PhD in 2025)
Being in possession of a Dutch BSN

An exception to the salary criterion applies to scientific researchers.

There are also a number of other special derogations and exceptions that apply to some foreigners or returning Dutch nationals. Want to know what applies to you as an expat or knowledge immigrant? Or do you, as an employer, want to complete all the arrangements in one go. Then Payse is there for you To take immediate action!

How do you ask the 30 per cent ruling on?

If you are an expat, knowledge migrant or employer interested in the 30 per cent ruling, there is really only one step left: apply for the scheme.

You basically do this within 3 main steps:

1. Checking that you meet all conditions

So first of all, it is important to check whether you meet all the conditions as an expat or highly skilled migrant. We mentioned the main conditions above, but there are certain exceptions in specific situations. As an expat, highly skilled migrant or employer, it is therefore smart to contact Payse to quickly find out exactly what needs to be done and what is possible. Based on this, it is very quickly clear what the desired next steps are.

2. Application to Dutch government

The next step is to properly apply for the 30 per cent ruling from the Dutch government. This obviously requires a combination of different documents. Ultimately, you should be able to fill in all the information in the application form in full. Note that as an employer, you have to send this application no later than 4 months after the employee's first day of work. This is a stated requirement. The Dutch government will then take it under consideration and check whether all the set conditions have been met.

3. Awaiting decision

If everything has been sent correctly, one more step remains; waiting for the decision. Normally, you will receive a response within eight weeks.

So there are plenty of reasons to take the time to arrange this as an employer, expat or highly skilled migrant. There are quite a few advantages to the 30 per cent ruling, especially in the first months of the agreement.

So if anything is still not clear and you still need tailored guidance on this process, we highly recommend it to get in touch quickly. We at Payse deal with this application process on a daily basis, so we have information like no other on the fine details of this process.

Every situation is different, but one thing is always the same; at Payse, we make the lives of employees and employers a lot easier!

As an entrepreneur, it is ideal to have support from a professional HR specialist. Knowledgeable, always available and quick to respond.

Tim van Twillert

Elementz - Exclusive Health Club

We as Van de Ven fashion have been working with PAYSE's Payroll for a long time with great satisfaction.

Sergio Verbeke

Van de Ven Fashion

Used payroll for the first time this year. I ended up with PAYSE because it seemed the ideal partner for both my company and my employees. Besides, no question is too crazy for Marco & Wouter.

Bram van Roosmalen

B11 Event Group

As an entrepreneur, it is ideal to have support from a professional HR specialist. Knowledgeable, always available and quick to respond.

Tim van Twillert

Elementz - Exclusive Health Club

We as Van de Ven fashion have been working with PAYSE's Payroll for a long time with great satisfaction.

Sergio Verbeke

Van de Ven Fashion

Used payroll for the first time this year. I ended up with PAYSE because it seemed the ideal partner for both my company and my employees. Besides, no question is too crazy for Marco & Wouter.

Bram van Roosmalen

B11 Event Group

When we hire staff, we attach great importance to ensuring that everything is well organised administratively for these staff. At PAYSE, you can count on this. And a deal is a deal!
In short, an excellent partner to work with.

Bob Wagner

HR Manager
Hotel schiphol A4

Contact us with no Obligation.

You’ll get a response within one business day. Prefer to speak directly? Call Wouter at 033 303 7720.

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