30regeling

The 30regeling, also known as the 30% ruling, is a tax advantage available in the Netherlands. It is a facility for highly skilled migrants who are recruited from abroad to work in the Netherlands. Under this ruling, 30% of the salary received by the eligible employee is exempt from Dutch income tax. This exemption applies to the gross salary, up to a maximum taxable salary.

To qualify for the 30regeling, several conditions must be met. The employee must be recruited from abroad, meaning they lived more than 150 kilometers away from the Dutch border for at least 16 months in the two years prior to their employment in the Netherlands. The employee must also possess specific skills or expertise that are scarce in the Dutch labor market, and their gross salary must meet a certain threshold, which is adjusted annually. There is also an age-related salary threshold for individuals under 30.

The 30regeling was introduced to attract international talent and make the Netherlands a more attractive location for foreign workers. It is administered by the Dutch Tax and Customs Administration (Belastingdienst). The ruling can be granted for a maximum of five years, although this period can be shortened if the employee meets the salary requirements for fewer years. If an employee leaves their employer before the five-year period is up, or if they no longer meet the conditions, the 30regeling will cease to apply.