· Tax
30% Ruling Requirements & Eligibility: Complete 2025 Guide
Detailed guide to 30% ruling requirements and eligibility criteria for 2025. Learn about salary thresholds, expertise requirements, and application conditions.
30% Ruling Requirements - Complete Eligibility Guide 2025
Understanding the 30% ruling requirements is crucial before planning your move to the Netherlands. The eligibility criteria are strict and must be met exactly to qualify for this valuable tax benefit.
Core Requirements Overview
- Salary Minimums: €62,814 for 30+, €47,747 for under 30 with Master's
- Distance Rule: Must have lived 150+km from Dutch border for 16+ months
- Expertise: Must possess specific skills scarce in Dutch market
- Employment: Must be recruited from abroad by Dutch employer
- Timing: Must apply within 4 months of starting work
Common Reasons for Rejection
Many applications are rejected due to insufficient documentation, late applications, or failure to meet the distance requirement. Proper preparation is essential.
Learn about each requirement in detail and how to strengthen your application.
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