Already familiar with the 30% ruling but still have questions? We’ve compiled the most frequently asked questions about it. If your question isn’t here, reach out to us, and we’ll make sure to add it to our list!

What’s included in the minimum taxable income?

To meet the tax office’s minimum taxable income requirements, you can include more than just your gross salary. Holiday pay, a 13th-month bonus, a company car, and guaranteed bonuses can all be included in the calculation. However, these must be explicitly stated in your contract and must be unconditional.

Excluded from the calculation:

• Bonuses linked to KPIs or referral incentives.
• Severance pay or similar payments made after employment ends.

How soon should the 30% ruling be applied for after relocation?

For the ruling to take effect from the very first working day, it must be requested within 4 months of the employment start date.

If submitted later than 4 months, the ruling will only come into effect from the next calendar month following the application.

How to prove that you lived more than 150 km from the Dutch border?

To prove this, you can provide one or a combination of the following documents:

• Official Residency Registration: A copy of your official residency registration or certificate from your home country, translated into English if necessary.
• Entry Stamp in Passport: A scan of the page in your passport showing the entry stamp when you arrived in the Netherlands.
• Entry Visa (MVV): A scan of your MVV (Machtiging Voorlopig Verblijf) visa from your passport, if applicable.
• Utility Bills or Bank Statements: Copies of utility bills, tax documents, or bank statements from your previous country of residence, showing your name and address.
• Rental or Lease Agreement: A copy of your rental or lease agreement from your residence before moving to the Netherlands.
• Employment Records: Official employment records or pay slips from your previous employer, indicating your place of residence.

“These documents help establish your residency outside the 150 km radius from the Dutch border, which is a crucial criterion for the 30% ruling.”

How long does it take to get the 30% ruling?

The processing time usually ranges from a few weeks to several months after the employer submits the application form.

Can I submit the 30% ruling application myself?

No, the application has to be submitted by your employer, as the 30% ruling is specifically tied to the “employer-employee” pair. However, you can complete the form, gather all necessary paperwork, and hand it to your employer for their signature and submission to the tax office.

Who receives the confirmation letter for the 30% ruling?

The letter is sent to your employer and only once. Be sure to ask your employer for a scanned copy of the letter, as it will likely be needed in the future. A scan is sufficient for any subsequent use.

Already familiar with the 30% ruling but still have questions? We’ve compiled the most frequently asked questions about it. If your question isn’t here, reach out to us, and we’ll make sure to add it to our list!

For how long is the 30% ruling granted?

After legislative reforms in 2012 and 2019, the 30% ruling is now limited to 5 years. If you obtained the ruling before January 1, 2019, the adjusted validity period is detailed in our article on the 2019 updates to the ruling.

Does the 30% ruling require HSM status?

No, the ruling is unrelated to residency or migration status. It can apply to any foreign employees meeting the criteria, including those from within Europe.

What if the HSM partner was looking for a job before arriving but began working only a few months after the move?

As long as it can be shown that the partner was searching for and securing the job while still abroad, they remain eligible to apply for a separate 30% ruling, even if their contract commenced after relocation.

Can the KM’s partner get the 30% ruling if they found a job after moving to the Netherlands?

About 10–15 years ago, such cases were occasionally approved because they seemed to meet two requirements:

• The person lived more than 150 km from the Dutch border for at least 16 months in the 2 years before moving.
• They found a job within the first 8 months of living in the Netherlands.

However, the law specifies that the 30% ruling is only granted if the move was job-related and the job was secured before arriving in the Netherlands. Two court cases
(one and two) confirmed this interpretation.

As a result, the tax office has recently started rejecting such requests.

I changed jobs, but my first employer didn’t request the 30% ruling. Can I still apply for it?

Yes, you can still apply for the ruling if:

• You met the ruling’s requirements at the time of your relocation (e.g., distance from the border and salary thresholds).
• There have been no gaps of more than 3 months between your employment contracts.
• Your taxable salary has remained above the required minimum throughout this period.

The ruling will be valid from the moment the tax office approves it. However, the standard 5-year duration will be reduced by the time you’ve already worked in the Netherlands without the ruling. For instance, if you apply 2 years after moving, you’ll receive the ruling for the remaining 3 years.

If the 30% ruling minimums change, does my salary need to be adjusted?

Yes, if your taxable salary is at the minimum level for the 30% ruling, it must be adjusted to match the new requirements. If, in a given year, your taxable salary falls below the required threshold, the ruling will no longer apply from that point forward.

Is an employer obligated to request the 30% ruling?

No, this is not a mandatory requirement.