The 30% Ruling

Everything about the 30% ruling tax benefit for expats in the Netherlands.

The Balkenende Norm (WNT Cap)

How the Balkenende norm (WNT cap) limits the 30% ruling benefit and what it means for high-earning expats in the Netherlands.

30% Ruling Impact on Box 2 and Box 3

How the 30% ruling affects your Box 2 and Box 3 tax obligations, including the partial non-resident status and exemptions.

Common Mistakes with the 30% Ruling

Avoid these frequently made mistakes when applying for, using, or renewing the 30% ruling in the Netherlands.

Driving Licence Exchange and the 30% Ruling

How the 30% ruling allows you to exchange your foreign driving licence for a Dutch one without taking a driving test.

Am I Eligible for the 30% Ruling?

Check whether you qualify for the Dutch 30% ruling with our interactive eligibility checker. Learn about all the requirements and common edge cases.

How to Apply for the 30% Ruling

Step-by-step guide to applying for the 30% ruling in the Netherlands, including required documents, timelines, and the joint application process.

Partial Non-Resident Taxpayer Status

How the partial non-resident taxpayer status works with the 30% ruling, allowing you to be treated as a non-resident for Box 2 and Box 3.

30% Ruling Rate Schedule: From 30% to 27% (and the Cancelled 30/20/10)

How the 30% ruling rate changes over time: the scrapped 30/20/10 step-down, the flat 30% for 2024–2026, and the move to a flat 27% from 2027.

When Your 30% Ruling Expires

What happens when your 30% ruling expires, how to prepare financially, and what changes to expect in your tax situation.

What Is the 30% Ruling?

A complete explainer of the Dutch 30% ruling tax benefit for highly skilled migrants. How it works, what it means for your salary, and the upcoming change to 27% in 2027.