30% Ruling Calculator and Examples

The Dutch expat scheme, commonly called the 30% ruling, lets an eligible employer pay part of an employee's remuneration as a tax-free reimbursement for extraterritorial costs. It is a payroll facility, not an automatic discount on the final tax bill.

Start with the decision and tax year

Eligibility depends on recruitment from abroad, the distance test, taxable salary, employer participation, and a valid decision from the Belastingdienst. Thresholds and caps change by year, so use the dated guide below before switching the ruling on in a calculator.