How to Apply for the 30% Ruling

Key Takeaways

The 30% ruling application must be submitted jointly by you and your employer.
Apply within 4 months of your first working day to get the ruling retroactively from day one.
The application is submitted to the Belastingdienst (Dutch Tax Authority) in Heerlen.
Processing typically takes 2–4 months, but can take longer during peak periods.
Your employer can already apply the 30% ruling to your payroll before the official decision, at their own risk.

Who Submits the Application?

The 30% ruling is a joint application — both you (the employee) and your employer must sign and submit it together. You cannot apply on your own, and neither can your employer without your involvement.

In practice, most employers handle the paperwork. Large companies and multinationals often have HR departments or external tax advisors who manage the process. If your employer is unfamiliar with the 30% ruling, you may need to guide them through it.

Tip

If your employer does not know about the 30% ruling or is reluctant to apply, explain that it costs them nothing — the benefit is entirely on your side. The employer simply adjusts the payroll to split your salary into a taxable and tax-free portion. Many employers are happy to facilitate this because it makes their compensation package more attractive.

The 4-Month Deadline

The most important deadline is the 4-month rule:

When You Apply	Ruling Starts From
Within 4 months of your first working day	Retroactively from your first working day
After 4 months	First day of the month after the Belastingdienst receives your application

Why the Deadline Matters

If you apply within 4 months, the ruling covers your salary from day one. If you miss this window, you lose the tax benefit for the entire period between your start date and the application date.

Example: You started working on March 1. If you apply by June 30, the ruling applies from March 1. If you apply on August 1, the ruling starts from September 1 — you lose 6 months of benefit.

Warning

The 4-month deadline is strict. The Belastingdienst counts from your first working day, not from your arrival in the Netherlands or the date you signed your contract. If your employment contract starts on January 15, that is your first working day — even if you did not physically start until February.

Step-by-Step Application Process

Step 1: Confirm Eligibility

Verify you meet all requirements: recruited from abroad, salary threshold, 150km distance rule, and specific expertise. Use our eligibility checker if unsure.

Step 2: Gather Documents

Collect all required documents (see checklist below). Your employer gathers their part; you gather yours.

Step 3: Complete the Application Form

Fill in the official form 'Verzoek loonheffingen 30%-regeling' (available on the Belastingdienst website). Both you and your employer sign it.

Step 4: Submit to Belastingdienst

Send the signed application with all supporting documents to: Belastingdienst / Kantoor Buitenland, Postbus 2865, 6401 DJ Heerlen. Digital submission may also be available.

Step 5: Wait for Decision

The Belastingdienst reviews your application. Processing typically takes 2–4 months. You will receive a formal decision letter (beschikking).

Step 6: Employer Adjusts Payroll

Once approved, your employer updates the payroll to apply the tax-free allowance. If applied retroactively, you receive a correction for past months.

Required Documents

From the Employee

Document	Details
Copy of passport or ID	Must be valid
Employment contract	Showing start date, salary, and job description
Proof of previous residence	Utility bills, rental contracts, or registration documents from your previous country proving you lived 150+ km from the Dutch border
Curriculum vitae (CV)	Demonstrating your specific expertise and professional background
Diploma(s)	If applying under the reduced threshold for under-30s with a master's degree, provide a copy of your degree plus NUFFIC credential evaluation if needed
BSN (Burgerservicenummer)	Your Dutch citizen service number — you receive this after registering at the gemeente (municipality)

From the Employer

Document	Details
Employer information	Company name, address, payroll tax number (loonheffingennummer)
Description of employee's role	Why the specific expertise is required
Salary details	Confirming the salary meets the minimum threshold
Signed application form	The employer signs as co-applicant

Good to know

If you have not yet received your BSN, you can still submit the application. Include a note that the BSN registration is pending. However, having the BSN speeds up processing.

The Application Form

The official form is called "Verzoek loonheffingen 30%-regeling" (Request for payroll tax 30% facility). You can download it from the Belastingdienst website by searching for this name.

The form asks for:

Personal details (name, date of birth, nationality, BSN)
Employer details (company name, payroll tax number)
Employment details (start date, job title, salary)
Previous residence information (where you lived before coming to the Netherlands)
Date you first entered the Netherlands for this employment
Whether you previously worked or lived in the Netherlands

Both you and your employer (or an authorized representative) must sign the form.

What Happens While You Wait?

Employer Can Apply Provisionally

Many employers start applying the 30% ruling to your payroll before the official decision arrives, provided you applied within 4 months. This is done at the employer's risk — if the application is later rejected, the employer must correct the payroll and you will owe additional tax.

Most large employers and those experienced with expat employees do this routinely. Smaller employers may prefer to wait for the official decision.

If the Application Is Rejected

If the Belastingdienst rejects your application, you have 6 weeks to file an objection (bezwaar). The objection must be in writing and explain why you believe the rejection is incorrect. Include any additional supporting documents.

If the objection is also rejected, you can appeal to the tax court (belastingrechter).

Warning

If your employer was already applying the ruling provisionally and the application is rejected, the salary correction can result in a significant tax bill. Make sure you set aside some savings during the provisional period, just in case.

Changing Employers

If you change jobs during the 30% ruling period, the ruling does not automatically transfer to your new employer. You must:

Start your new job within 3 months of leaving the old one (the "gap" rule)
Submit a new joint application with your new employer
The new employer must also meet the conditions (paying at least the minimum salary)

The remaining duration of your original ruling carries over. If you had 36 months left, your new ruling also has 36 months — the clock does not restart.

Tip

If you know you are changing jobs, coordinate the timing carefully. The 3-month gap rule is strict. If you take a 4-month break between jobs, you permanently lose the ruling. There is no way to recover it.

Processing Times

Period	Typical Processing Time
January – March	3–5 months (high volume from January starters)
April – June	2–3 months
July – September	2–4 months (high volume from September starters)
October – December	2–3 months

These are indicative only. Complex cases (e.g., returning Dutch nationals, previous Netherlands residency, borderline salary) may take longer.

Frequently Asked Questions

Can I apply if I already started working several months ago? Yes, but if you are past the 4-month window, the ruling will only apply from the month after the Belastingdienst receives your application. You lose the benefit for the interim period.

Do I need to apply again when my ruling moves from 30% to 20%? No. The 30/20/10 transition happens automatically based on the dates in your ruling decision. No new application is needed.

Can my employer refuse to apply? Technically, the application is joint, so your employer must cooperate. However, there is no legal obligation for an employer to participate. If they refuse, you cannot apply on your own. Try explaining the benefit — it costs the employer nothing and makes you more tax-efficient.

What if I am already in the Netherlands on a different visa and then get hired? This depends on the specifics. If you came to the Netherlands as a student and were later hired, you may not qualify (you were already living here). If you came for a short visit and were recruited, you may still qualify. The Belastingdienst assesses each case individually.

Common Mistakes

Missing the 4-month deadline — This is the single most expensive mistake. Mark the deadline in your calendar the day you start working.
Not having proof of previous residence — Gather utility bills, bank statements, or registration documents from your previous country before you move. It is harder to obtain these once you have left.
Assuming the employer handles everything — While many employers manage the process, not all do. Ask your HR department early whether they will handle it or whether you need to take the initiative.
Not applying when changing jobs — The ruling does not transfer automatically. A new joint application is required within 3 months.
Waiting for the BSN before applying — You can submit the application without a BSN. Do not let BSN delays push you past the 4-month window.