The 30% reimbursement ruling (also known as the 30% facility) is a tax advantage for highly skilled migrants moving to the Netherlands for a specific employment role. When the necessary conditions are met, the employer can grant a tax-free allowance equivalent to 30% of the gross salary subject to Dutch payroll tax.

Do I qualify for the 30% ruling?

To receive the 30% ruling you must also meet the following requirements: You are an employee of a company in the Netherlands. You have been recruited or transferred from abroad (and you have lived more than 150 km from the Dutch border for more than 24 months prior to working in the Netherlands.)

How long is 30% ruling?

Answer: The whole procedure will take up to 16 weeks (timeframe per November 2019). The tax authorities will first send a confirmation of receipt, which can take 2 weeks already. If the application is not complete they will send a request for more information.

How is 30 ruling calculated?

The 30% ruling is coordinated and supervised by the Belastingdienst (Dutch tax office). It’s possible to calculate the fiscal benefit of the ruling by calculating 30% of your gross annual salary. This amount is free from payroll and income tax.

How much salary is good in Netherlands?

According to the Centraal Planbureau (CPB), in 2021 the median gross income for a person working in the Netherlands is 36.500 euros annually or 2.816 euros gross per month. A salary can vary greatly from the median income as it is influenced by age, sector, professional experience and hours worked.

Is 60k a good salary in Amsterdam?

60k is about double the income of an average Amsterdam citizin, especially with the tax benefits for expats. If that is not enough… DON’T come. 6 years experience is still quite junior so you could earn more in coming years if you develop yourself too!

Does 30 ruling apply to spouse?

The 30% ruling is a personal benefit. It is granted to an incoming employee for a specific job. The dependent spouse is not an incoming employee unless contract conversations were already taking place while living abroad.

Can you get 30% ruling twice?

Yes, you can switch employers and continue the 30%-ruling on your new employment. You and your new employer will need to submit a new application for the 30%-ruling. The gap between your previous job and the new one cannot be more than 3 months.

Who is eligible for the 30% ruling in the Netherlands?

To be eligible for the 30% ruling the following conditions have to be met: 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% ruling is applicable;

Do you have to pay 30% tax in the Netherlands?

Medical specialists in training also have no minimum required salary. The Dutch 30% ruling is for employees only. However, if you are moving to the Netherlands to start your own business, you may be eligible for the 30% tax allowance if you set your enterprise up as a limited company (BV) and put yourself on the payroll.

How to apply for 30% tax ruling in Amsterdam?

Since 2011, IN Amsterdam also handles applications for the 30% ruling from companies that are registered sponsors (as part of the highly skilled migrant scheme of the IND). For a list of recognised companies please check the public register of recognised sponsors. Are you eligible to apply for the 30% tax ruling? The most important factors are:

How does 30% facility work in the Netherlands?

30% facility for incoming employees. If you come to work in the Netherlands, you are possibly confronted with extra costs, so-called extraterritorial costs. Your employer may grant you a free (untaxed) reimbursement for the extraterritorial costs that you incur.