One of the main conditions to be eligible for the 30% ruling is that your employee has to be recruited from abroad. This article looks at the 30% ruling for graduates from the Netherlands.
International students who graduated in the Netherlands are typically recruited when they are in the Netherlands. Despite this, graduates in the Netherlands are allowed to obtain the ruling under strict conditions. How does the 30% ruling work for graduates in the Netherlands?
Conditions for the 30% ruling for graduates in the Netherlands
- Employees < 30 years and with a master diploma need to have an annual taxable income of at least € 35,468 (amount 2025).
- Graduates from the Netherlands must show that during their studies in the Netherlands, they maintained strong ties to their home country.
- Before starting their studies in the Netherlands, having lived on more than 150 kilometers from the Dutch border for more than 16 out of the last 24 months.
Salary requirement
A reduced salary criteria applies for students who have graduated in the Netherlands with a Master’s at a scientific, educational organization and are below 30 years of age. However, take note that per the month following to the 30th birthday of the graduate, the regular salary level applies, € 46,660 (2025 amount).
You can implement a full 30% ruling when the fiscal salary is (more than) € 35.468. If it’s lower, you can implement a part of the 30% ruling.
Being recruited from abroad
For regular employees; They need to be recruited while they still lived abroad, from a distance of more than 150 kilometers from the Dutch border (see below).
However, the 30% ruling for graduates in the Netherlands can be applied in many cases when you can prove that they maintained a strong connection to their home country. Ask your new employee to provide answers to questions like:
- how much time did the student spend in the Netherlands?
- did he/she still have an address abroad?
- where was he/she during holidays?
- where did he go to the doctor/dentist? Did they keep their insurance?
- if applicable, where does a possible partner/child live?
In other words, the Tax Authorities do not automatically grant the 30% ruling to graduates who studied in the Netherlands. They must prove they were effectively recruited from abroad, which is a subjective assessment based on personal ties to their home country.
Having lived on more than 150 kilometers from the Dutch border
This is the easiest requirement to prove and this requirement is the same for all 30% ruling applications.
Duration of 30% ruling for graduates in the Netherlands
The benefit of having the 30% rule is for a maximum period of 60 months. However, the study period in the Netherlands and any previous stays or work in the Netherlands may be deducted from the maximum duration. An assessment needs to be made to see if any exceptions apply.
Please note that as from 2027, the ruling percentage will go down to 27%.
More info
Do you wish to receive more info on the 30% ruling assistance that Anywr Netherlands provides? Just send a note to info.nl@anywr-group.com and we’ll reply within 1 business day.
