30% Ruling Requirements & Eligibility: Complete 2025 Guide

“The 30% ruling eligibility requirements are strict and specific. Understanding these criteria is essential before planning your move to the Netherlands or changing jobs.”

Core Eligibility Requirements (2025)

1. Salary Requirements

Updated thresholds for 2025:

Age Group	Minimum Annual Salary (2025)
30 years or older	€46,660 (taxable income)
Under 30 with Master’s degree	€35,468 (taxable income)

Important notes:

Thresholds are indexed annually for inflation
Figures represent taxable income requirements
With 30% ruling, gross salary needs are approximately 43% higher
Must be maintained throughout the ruling period

2. Expertise Requirements

You must possess specific expertise that is:

✅ Scarce in the Dutch labor market
✅ Relevant to your job position
✅ Demonstrable through qualifications or experience

Examples of qualifying expertise:

Advanced technical skills
Specialized management experience
Unique professional qualifications
Research and development capabilities
International business expertise

3. Distance Requirement (150km Rule)

Critical requirement: You must have lived more than 150 kilometers from the Dutch border for:

At least 16 months out of the 24 months prior to your first workday in the Netherlands

What counts:

✅ Primary residence location
✅ Continuous periods preferred
❌ Holiday trips don’t reset the counter
❌ Business trips under 90 days don’t count as residence

4. Employment Status

You must be:

✅ An employee (not self-employed)
✅ Recruited from abroad or transferred by your employer
✅ Working for a Dutch company or Dutch branch

5. Employer Requirements

Your employer must:

✅ Apply on your behalf (you cannot apply yourself)
✅ Meet administrative requirements
✅ Maintain proper documentation
✅ Have legitimate business reasons for hiring from abroad

No Upper Age Limit

✅ No maximum age restriction
✅ Can apply regardless of retirement age
✅ Pension-age workers are eligible

Under 30 Special Rules

Additional requirement: Must hold a Master’s degree (or equivalent)

✅ University Master’s degree
✅ Recognized foreign equivalent
✅ Professional qualifications of similar level

Application Timing & Deadlines

Application Window

✅ Before starting work: Recommended
✅ Up to 4 months after starting work
❌ After 4 months: No longer possible

Retroactive Benefits

✅ Benefits apply from first day of work
✅ Even if applied up to 4 months later
✅ Full retroactive calculation

Common Disqualifications

Reasons Applications Are Rejected

1. Insufficient Salary

Salary below minimum thresholds
Inconsistent salary documentation

2. Local Hiring

Found job through local job boards
Already living in the Netherlands
Not recruited from abroad

3. Distance Requirement Failure

Lived within 150km of Netherlands
Insufficient time outside the Netherlands
Poor documentation of residence

4. Expertise Questions

Skills not considered scarce
Job could be filled locally
Insufficient qualification evidence

5. Administrative Issues

Late application (after 4 months)
Incomplete documentation
Employer compliance problems

Special Situations

Changing Jobs

Within same company: Ruling continues automatically Different company: Must reapply within 3 months

PhD Students & Researchers

Special provisions may apply for:

✅ University researchers
✅ PhD candidates
✅ Post-doctoral positions

International Organizations

Different rules for employees of:

✅ International courts
✅ Diplomatic missions
✅ EU institutions

Documentation Required

Personal Documents

✅ Valid passport
✅ Employment contract
✅ Proof of qualifications
✅ Residence history documentation

Employer Documents

✅ Company registration
✅ Recruitment evidence
✅ Job description
✅ Salary verification

Residence Proof

✅ Rental agreements/property deeds
✅ Utility bills
✅ Municipal registration
✅ Tax returns from previous country

Frequently Asked Questions

Q: Can I apply if I’m already in the Netherlands?

A: No, you must be recruited from abroad. If you found the job while already living in the Netherlands, you’re not eligible.

Q: What if I lived 140km from the border?

A: You don’t qualify. The 150km requirement is strict and non-negotiable.

Q: Can my partner also get the 30% ruling?

A: No, each person must qualify individually based on their own employment and expertise.

Q: What if my employer refuses to apply?

A: The employer must apply on your behalf. If they refuse, you cannot get the ruling.

Q: Do I need a university degree?

A: Not necessarily, but you need demonstrable specific expertise. A degree helps prove this expertise.

Q: Can I get a partial ruling if I don’t fully qualify?

A: In some cases, yes. The tax office may grant reduced percentages or shorter durations.

Q: What if I’m transferred within a multinational company?

A: Internal transfers often qualify, provided you meet the distance and expertise requirements.

Q: How long does the application process take?

A: Typically 2-3 months, but can take up to 6 months for complex cases.

Tips for Success

Strengthen Your Application

Document everything: Keep detailed records of residence and qualifications
Employer preparation: Ensure your employer understands the requirements
Professional help: Consider using a tax advisor for complex situations
Timing: Apply as early as possible, ideally before starting work

Red Flags to Avoid

❌ Applying too late (after 4 months)
❌ Insufficient salary documentation
❌ Weak expertise evidence
❌ Poor residence history records

Unsure if you qualify? Use our Dutch Tax Calculator to estimate your potential benefits, or contact us for a detailed eligibility assessment.