🇳🇱 30% RULING
Netherlands — Special Tax Regime
Status
Active
Effective From
Jan 1, 2001
📋 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)
💰 FINANCIAL
Duration
5 years
Prior Non-Residency Required
2 years
🏛 COUNTRY TAX CONTEXT
Tax System
Worldwide
Top PIT Rate
49.5%
Corporate Tax
25.8%
BTW
21.0%
Capital Gains
36.0%
Treaty Count
98
📚 SOURCE
PwC Worldwide Tax Summaries
View source →
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