The 30% ruling is intended to make the decision to move to the Netherlands easier. If you have the 30% ruling, the first 30% of your gross salary is not taxed, so your net salary is higher than without the scheme. This is to compensate for the extra costs you incur because you live in another country. 

The 30% ruling is valid for a maximum of 5 years. Possible previous stays in the Netherlands are deducted from this period. 

From 2027, the percentage will go back to 27%. This also applies to schemes applied for from 1 January 2024.

The main eligibility requirements are: 

– An annually changing minimum fiscal annual wage. 
– You were recruited from abroad and will be employed by a Dutch employer. 
– You 150 kilometers away from the Dutch border in 16 out of 24 months prior to employment in the Netherlands.

1) For regular employees:

– Older than 30 years 
– Younger than 30 years with a Master’s degree obtained in the Netherlands (special conditions apply regarding their residency!), or at a recognized foreign university 

2) For PhD students and scientific researchers 
3) For doctors in training 

– Applications for employees aged 30+ in 2025: taxable year income of at least € 46 660. 

– Employees < 30 years of age with a recognised master’s degree: taxable year income of at least € 35 468. Please note: when you turn 30, the 30+ salary requirement must be met! 

– These standards do not apply to PHD students, scientific researchers or doctors in training. 

If your salary becomes lower than these thresholds, for example due to parttime working, then you’ll not be eligible for the ruling anymore. Pregnancy leave is exempted. 

The taxable wage is the gross salary plus the contribution for the Health Insurance Act (Zvw). As a result, the taxable salary is always higher than the gross salary. This amount is stated on the annual statement, and it is used to calculate the payroll tax and other taxes that you have to pay. It is also the basis for determining if you are eligible for the 30% ruling. 

The salary requirement in 2025 is € 46 660 for 30+ applications. If your fiscal salary is equal or higher than € 46 660/0,7 = € 66 657 you’ll receive the full benefit.

When your qualifying salary is lower than € 66 657 and higher than € 46 660 you can get a partial benefit of the 30% ruling. 

The taxable annual salary after application of the 30% ruling must be at least equal to the qualifying salary for full application of the scheme; in 2025 this is for 30+ employees € 46 660/0,7= € 66 657.  

You calculate the qualifying salary by taking it 70% of the annual salary (salary * 0,7)). Partial application of the scheme is also possible, as long as the qualifying salary exceeds the annual requirement. 

A few examples: 

– You are above the 30 years and have an annual taxable salary of € 100 000. The qualifying salary is € 100 000 * 0.7 = € 70 000. You can make use of the full 30% rule if the other conditions are also met. 

– You are above the 30 years and have an annual taxable salary of € 80 000. The qualifying salary is € 80 000 * 0.7 = € 56 000, which makes you eligible for partial application of the scheme: € 56 000-€ 46 660 = € 46 660 = € 9 340 = 11.68%. (the other conditions also have to be met!)

– You are above the 30 years and have an annual taxable salary of €50,000. The qualifying salary is € 50 000 * 0.7 = € 35 000. You are not eligible for the scheme because the qualifying salary is lower than the requirement (2025: € 46 660).

No, the 30% scheme offers the possibility to reimburse up to 30% of the salary tax-free, but this is not an obligation. Your employer can choose to not apply for the 30% ruling, or just give you a part of it.

The application must be submitted jointly to the Tax Authorities by the employer (or a company such as Anywr Netherlands) and the employee. This must be done within four months of the start of the employment to be able to make use of the scheme retroactively from the first day of work. Applications submitted after four months after employment can only take effect the first month after approval.

Yes, but only under strict conditions, and the duration will be shortened with previous stays in the Netherlands. 

If you switch employer in the Netherlands, you can reapply for the 30% ruling. The ‘normal’ conditions remain valid. Moreover, you’ll have to prove that you accepted the new job offer in a  period of maximally 3 months after you left your original employer.

Anywr Netherlands applies for hundreds of 30% schemes per year on behalf of employers. As a result, we have gained the confidence of the Tax Authorities not only to apply for schemes, but also to decide on their behalf. This saves weeks, sometimes even months. The Tax Authorities will eventually send your employer and you a formal decision.