The 30% -ruling allows employers to grant certain employees with special skills or expertise which is scarce or absent on the Dutch labour market a maximum tax-free allowance of (approximately) 30% of their salary as far as it exceeds the minimum taxable salary criterion given below. To qualify, the employee must -amongst others- be hired from abroad and meet the following salary criterion:

  • For employees older than 30, the required taxable salary for 2022 must be more than € 39,467 (2021: EUR 38,961).
  • For employees younger than 30 and holding a qualifying master title, the required taxable salary for 2022 must be more than € 30,001 (2021: EUR 29,616).
  • For certain scientific researchers/teachers, no salary criterion applies.

This tax-free allowance is meant to compensate for additional expenses incurred during a temporary stay outside the country of origin (extra-territorial costs). These expenses cannot be reimbursed separately tax free on top of the 30% tax free reimbursement except for moving expenses and international school fees.

The above mentioned salary requirements apply for applications received by the IND on or after 1 January 2022.

As of 1st January 2019, the ruling is only applicable for a maximum period of 5 years. Please note for notifications issued before January 1, 2019 transitional rules may apply. This period will be reduced with possible periods of earlier stay and/or employment in the Netherlands (with exceptions for certain short periods).

The 30%-ruling has certain consequences in terms of social security. Social security rights and premiums may also be affected as these will be based on salary only, thus excluding the 30% allowance. Pension rights, however, can be based on the salary plus the tax-free 30% allowance provided it does not exceed the general maximum pensionable base of euro 107,593 per year for 2019.

Another important feature of the 30%-ruling is that investment income will -in general- not be subject to Dutch taxation (“box 3”).


The 30% ruling is only applicable if approved by the Tax Administration Authority (Belastingdienst) or a certified tax advisory firm. The employer and employee need to file a joint request to apply for the ruling. The request for the 30% ruling must be filed within 4 months after the start of employment. Requests that have not been filed within 4 months, will not have a retroactive effect from the start date of the employment. In that case, the 30%-ruling will only be applicable as of the month following the date of the request.

More Detailed Information by LIMES international

New salary requirements highly skilled migrants 2022

Read more about our partners in Taxes