Rate
—
Duration
5 years
Prior non-residency
2 years
required before applying
Standard top income tax
49.5%
Netherlands, without the regime
Overview
- Regime
- 30% Ruling
- Country
- Netherlands
- Type
- Percentage exemption
- Status
- Active
- Effective from
- Jan 1, 2001
- Expires on
- —
Details
- Summary
- 30% of gross salary exempt from income tax for qualifying inbound employees. Being phased down.
- Eligibility
- Must be recruited from abroad (lived >150km from Dutch border). Must have specific expertise not readily available in NL. Minimum salary threshold applies.
- Benefits
- 30% of gross employment income exempt (decreasing: 30% first 20 months, 20% next 20 months, 10% final 20 months from 2024). Partial non-resident status abolished 2025.
- Requirements
- Must be employed by Dutch employer. Must meet minimum salary threshold.
- Limitations
- Phased reduction from 2024. Partial non-resident status abolished Jan 2025. Minimum salary ~EUR 46,107 (2025).
- Income types covered
- Employment income
- Duration details
- 5 years (60 months)
View source PwC Worldwide Tax Summaries