Question 1

What is the 30% ruling in the Netherlands?

Accepted Answer

The 30% ruling (30% regelung) is a Dutch tax benefit for highly skilled migrants recruited from abroad. It allows employers to pay 30% of the employee's salary tax-free as a reimbursement for extraterritorial costs. This effectively reduces taxable income by 30%, significantly lowering the tax burden for qualifying expats.

Question 2

What are the eligibility requirements for the 30% ruling in 2025?

Accepted Answer

To qualify for the 30% ruling in 2025, you must: (1) Be recruited from abroad or transferred by your employer, (2) Have specific expertise not readily available in the Dutch labor market, (3) Meet the minimum salary threshold of EUR 46,107 gross per year (EUR 35,048 for those under 30 with a Master's degree), (4) Have lived more than 150km from the Dutch border for 16 of the 24 months before starting work in the Netherlands.

Question 3

How long does the 30% ruling last?

Accepted Answer

The 30% ruling can be granted for a maximum of 5 years (60 months). However, if you've previously worked or lived in the Netherlands, this period may be reduced. The ruling ends when the maximum period expires or when you change employers (though you can reapply with a new employer if you still qualify).

Question 4

How much tax can I save with the 30% ruling?

Accepted Answer

With the 30% ruling, you can save significant taxes. For example, on a EUR 80,000 gross salary, only EUR 56,000 is taxable. At Dutch tax rates, this could save you approximately EUR 8,000-12,000 per year in income tax, depending on your exact salary and personal circumstances.

Question 5

What is the 2025 salary threshold for the 30% ruling?

Accepted Answer

For 2025, the minimum salary thresholds are: EUR 46,107 gross per year for standard applicants, EUR 35,048 for employees under 30 years old with a Master's degree from an accredited university. PhD researchers and doctors in training are exempt from salary requirements.

Category	Minimum Gross Salary
Standard applicants (30 years and older)	EUR 46,107
Under 30 with Master's degree	EUR 35,048
PhD researchers / Doctors in training	No minimum

30% Ruling Calculator 2025

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