how to apply for the 30% ruling: step by step

The 30% ruling is not granted automatically. You and your employer have to file a joint request with the Belastingdienst, and you have a hard four-month window from your first working day to do it right. Miss the window and you forfeit the back-dated months — the ruling only kicks in from the month following the application. The form itself is not difficult, but the supporting evidence has to line up: a copy of your contract, your previous addresses, your BSN, and proof you meet the salary and 150-km tests. This page walks through each step and the common reasons applications stall.

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Key facts
  • →The application is filed jointly by you and your Dutch employer.
  • →File within four months of your first working day to get the benefit from day one.
  • →File later and you only get the benefit from the month after application.
  • →The Belastingdienst form is the “Verzoek loonheffingen 30%-regeling”.
  • →Typical processing time: 10 to 16 weeks.
  • →The ruling is granted by formal “beschikking” letter, valid for up to 5 years.
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The application process, step by step

  1. Gather evidence. Passport, BSN, signed Dutch employment contract, the most recent address abroad with proof (utility bill, lease, employer letter), and degree certificate if you are using the under-30 master’s threshold.
  2. Get your employer’s tax number ready. Payroll will need its loonheffingennummer. HR almost always has it on file — ask before you write the application.
  3. Fill in the joint application form. The official Belastingdienst form is the “Verzoek loonheffingen 30%-regeling”. Both you en de employer sign.
  4. Submit by post to the Belastingdienst kantoor Buitenland. The form has the current Heerlen address printed on it. Keep a scanned copy and a postage receipt.
  5. Wait for the beschikking. Processing usually takes 10 to 16 weeks. Until the decision arrives, payroll runs your salary without the 30% allowance.
  6. Backdate the benefit. Once granted, your employer credits the months between your start date and the beschikking in de next payslip cycle.

Documents you need to have ready

Most applications that get delayed get delayed because of missing evidence on the 150-km test. Prepare these in advance:

  • A signed copy of your Dutch employment contract showing start date and gross salary.
  • A copy of your passport or ID card.
  • Your BSN (issued at municipality registration).
  • Address history covering the 24 months before your first working day, with at least one piece of supporting evidence per address (lease, mortgage statement, employer letter, tax filing).
  • For under-30 master’s applicants: a Dutch-recognised master’s or PhD certificate, plus a Nuffic equivalence statement if the degree is foreign.
  • Power of attorney if a tax advisor files on your behalf.

If you are joining a Brainport employer like ASML or NXP, HR usually coordinates the application end-to-end. For smaller employers, expect to drive the paperwork yourself.

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Common reasons an application gets rejected

The Belastingdienst rejects roughly one in ten applications, and most rejections come from a small number of recurring issues:

  • Late filing. Applications submitted more than four months after the first working day still get processed, but the start date is pushed to the month after submission. The lost months cannot be recovered.
  • 150-km gap. Spending more than eight of the previous 24 months inside the 150-km zone — even on holiday addresses or short assignments — breaks the test.
  • Salary just under threshold. A gross of €66,500 looks fine, but after the 30% deduction it lands at €46,550, just under the 2026 threshold of €46,660. Always model the post-deduction number first.
  • Recruited-from-abroad missing proof. If your contract was signed after you arrived in the Netherlands, the Belastingdienst will ask for evidence of recruitment correspondence from before your move.

Ready for a closer look?

Want a second pair of eyes on your application before it goes to Heerlen? Book a free 30-minute call with an advisor in Eindhoven or Arnhem.

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Frequently asked questions

Technically yes, but the form has to be co-signed by your Dutch employer. In practice, payroll or HR coordinates the filing and your tax advisor (if you use one) drafts the supporting letter. Filing fully on your own is rare.

Ten to sixteen weeks is normal in 2026. The Heerlen office processes ruling requests in date-received order and does not prioritise on salary or sector. There is no fast-track route.

You still have one month left to file within the four-month window. After four months the application is accepted but the start date moves forward, so file as soon as possible — every week of delay costs roughly one week of back-dated benefit.

Yes, as long as you remain on the Dutch payroll and your salary stays above threshold. When the contract ends, the ruling pauses. If you find a new Dutch employer within three months, the ruling resumes without a new application — but a new joint request still has to be filed.

Not automatically. The new employer files a fresh joint application referencing your existing beschikking. As long as the three-month rule is met and the new salary clears the threshold, the Belastingdienst usually approves the continuation in a few weeks.

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Reviewed by Joan Ottenheim, CFP & FFP — last reviewed 2026-05-12.

Independent · AFM-registered · CFP & FFP credentials · Offices in Eindhoven and Arnhem.