30% ruling hub

Quick answer: With a valid expat-scheme decision, an eligible employer can reimburse up to 30% of remuneration tax-free. Thresholds and the employment agreement can reduce the amount applied in payroll.

Start here

• 30% ruling guide
• Model an approved ruling in the calculator
• Glossary: 30% ruling
• Decode a Dutch job offer

Important limits

• “Can qualify” is not “will qualify”
• The calculator assumes a valid decision when the ruling toggle is on
• Employer payroll setup can still differ from a planning estimate