30% Rulling

What is

The 30% rule is a 30% refund of the income tax paid to the government on your gross salary. This benefit is given to highly qualified immigrants.

It can be requested in two ways:

1. For the company that hired you
2. By yourself

Required documentation

• Work evidence from your previous job before arriving in the Netherlands
  • Last 12 to 24 payslips
  • Alternatively, you can present a 12 to 24-month bank statement that follows salary payments
• Evidence that you were an employee of your old company
  • The employment contract can be used

Useful links

• Government Official Site
  • 30% facility for incoming employees
• Other Sites
  • What is the 30 percent ruling?
  • 30% ruling in the Netherlands: FAQ