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  • Brochure 30% Ruling 181011 - Expatax - Expatax

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The 30% ruling www.expatax.nl Contents 1. 2. 3. 4. Information about the 30% ruling The procedure Forms required About Expatax Expatax: the expat tax specialist For more information: www.expatax.nl/30ruling.

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The government has now decided to cap rather than abolish the ruling. In the future, the tax benefit will only apply to expats who earn a maximum of 216,000 euros. The plan to abolish the ruling has been modified in the Spring Memorandum 2022, which was issued last May.

The 30% ruling makes it possible for expats with specific expertise and salary levels to pay no tax on 30% of their income for a maximum of five years. The government has now decided to cap the maximum benefit in 2024 after earlier reducing the time the 30% ruling can be claimed from eight to five years.

What is the Dutch 30% ruling? The 30% ruling is a Dutch tax exemption for employees who were hired abroad to work in the Netherlands. If your situation meets various conditions, your employer can pay 30% of your salary as a tax-free allowance.

The 30% tax ruling is a tax advantage for highly skilled migrants in the Netherlands. An employer can pay up to 30% of the salary of an expat employee with the 30% status free of tax. An enormous tax saving for both employee and employer.

From 2024, the 30% ruling will be limited to an income up to €216,000. This limit, called the Balkenende Norm, is equal to 130 percent of what a minister in the Netherlands earns. Consequently, the income above this limit is taxed against the highest tax bracket (49.50% in 2022).

For everyone who has the 30% ruling or would like to get it: note that for 2023 the minimum salary to qualify for the 30% ruling has been raised from EUR 39.467 to EUR 41.954. (And for under 30 year olds with a Dutch masters' degree or equivalent: from EUR 30.001 to EUR 31.891.)

The 30% ruling is an income tax advantage for highly skilled migrants working in the Netherlands. It means that 30% of your salary is tax-free. To benefit from the 30% ruling, you must meet certain requirements.

The maximum salary for the WNT in 2023 is EUR223,000. Practically this means that in case the employee's taxable wage is EUR 300,000 the 30% ruling can be applied up to a maximum of the standard wage of EUR 223,000 (threshold in 2023) and over the remainder no 30% ruling can be applied.

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© Copyright 1997-2025
airSlate Legal Forms, Inc.
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Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232