At ING, we are there to help you make a confident financial headstart in the Netherlands. In this essential read, you read everything you need to know about the updated 30% ruling Netherlands, so you can focus on exploring the Netherlands and enjoying your new life.
"}},{"componentType":"sectionTitle","title":"The 30% ruling Netherlands in short"},{"componentType":"paragraph","richBody":{"value":"The 30% ruling is a tax facility that compensates for extraterritorial costs—expenses incurred by working and living outside your home country.
You don’t need to provide receipts: instead, a fixed percentage of your salary (up to 30%) is paid tax-free. This can significantly reduce your tax burden, depending on your income.
Cap on tax-free salary (from 2024)
As of 2024, the 30% ruling is capped at the salary threshold set by the Dutch Top Income Standardization Act (WNT).
Not every expat can take advantage of the 30% ruling in the Netherlands. You must meet certain conditions to be eligible. The conditions are listed on the Tax Administration website. The most important ones are:
Salary cap: The 30% tax-free benefit only applies to income up to the WNT threshold.
Employees who had the 30% ruling in their last 2022 payroll are exempt from the WNT cap until 31 December 2025.
Employees who had the ruling in their last 2023 payroll can retain partial non-resident tax status until 31 December 2026.
If you currently benefit from the 30% ruling or plan to apply:
More information on this topic can be found on the website of Tax and Customs Administration.
"}},{"componentType":"paragraph","richBody":{"value":"One of the conditions for eligibility for the 30% ruling in the Netherlands is that you must earn enough money. This minimum salary is referred to as the salary limit. There are two salary limits, a high limit and a low limit.