The Netherlands 30% ruling is one of the most significant tax benefits available to highly skilled expats working in the Netherlands. This special tax facility allows eligible foreign workers to receive 30% of their gross salary tax-free, providing substantial tax savings.
The 30% ruling is a Dutch tax advantage designed to compensate expats for the additional costs of working abroad, such as language courses, travel to visit family, and higher living expenses. For 2025, the ruling has undergone significant changes with a new tapering system.
Browse our articles below to learn about eligibility requirements, application processes, tax implications, and strategies to maximize your benefits under the new rules.
The Netherlands 30% Ruling continues with a flat 30% benefit for 2025, though Box 3 exemption has been abolished for new applicants. Here's what expats need to know about the current rules.