The 30% reimbursement ruling in the Netherlands

By Charlie Knight |

The Netherlands are an appealing place for skilled professionals looking to move to Europe, with great prospects in the sectors such as the creative industries, information technology, and scientific research to name just a few sectors hungry for international talent and intelligence.

Aside from the beautiful countryside with their iconic tulip fields and the cultural vibrancy of the Netherland's many cities, there is another incentive if you are a skilled professional looking to relocate and that is the Dutch government's 30% reimbursement/tax exemption ruling.

But what exactly is the 30% ruling, and who is eligible for it? Introduced in 2011, the scheme was designed to encourage skilled migration to the country to help boost developing industries, and it ostensibly means that employees who have moved from abroad to the Netherlands can get 30% of their salary as a tax-free allowance.

This is a very appealing prospect and it has definitely contributed to a rise in professional migration, but it is, of course, important to know the criteria before you make your decision to move based on it.

But most importantly, your employer has the final say in whether you actually receive the 30% reimbursement, and this must be agreed in writing - be sure to find out definitively whether your new employer is willing to do this.

There is a range of financial criteria, depending on your age bracket as well as your salary but all migrant employees must be earning at least 37,000EUR (funnily enough this is the country's average income as of 2018). If you are migrant to the country but you are employed by a company whilst residing in the Netherlands, this will disqualify you as the scheme dictates you must be hired abroad or have been relocated.

Interestingly, you must be living at least 150km (around 90 miles) from the Dutch border to be eligible, so some Belgian and German residents are unfortunately excluded.

Full details about the scheme can be found on various websites for expats and financial/tax news sites. There are some hoops to jump through but if you are contemplating whether to get on that plane, the 30% ruling is something you should definitely look into.

For more information about compliance in the Netherlands you can talk with one of our partners,

Charlie Knight

Written by Charlie Knight

Charlie has 3 years experience in digital marketing, helping B2B technology companies grow their businesses through inbound marketing before joining Vine Resources as Content Marketing Manager. In his spare time, Charlie enjoys travelling and the great outdoors, and he recently hiked from Mexico to Canada for charity.


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