30% ruling: frequently asked questions

The 30% ruling is the most-asked-about tax topic at our front desk in Eindhoven and Arnhem. Most questions cluster around the same dozen issues: eligibility edge cases, the application timeline, what happens when you change jobs or get fired, and how the 2027 rate cut will play out. This page collects the questions we field most often, in the order most expats run into them — starting before you arrive and ending with the final year of the ruling.

Before you move and apply

Do I need to live in the Netherlands to apply? You need a signed Dutch employment contract with a start date, but you can sign it from abroad. The application is filed once you start working. Sign before you move and the recruited-from-abroad test is easy to evidence.

Does my nationality matter? No. The ruling is open to any nationality, EU or non-EU. Knowledge-migrant visa holders qualify on exactly the same eligibility test.

Can a student-job count as my first Dutch employment? Yes, and that often disqualifies later applications. If you worked in the Netherlands as a student — even part-time — the 150-km test usually fails when you graduate and take a full-time role.

Does my prior time in the Netherlands as a tourist count? Holiday visits do not break the test. But if you held a residence address inside the 150-km zone for more than eight of the 24 months before your start date, you fail.

Salary, partner and application questions

What if my salary is exactly at the threshold? The Belastingdienst tests the taxable salary after the 30% deduction, not the gross. Make sure your gross gives you at least €100/month of buffer above the threshold so a normal pay run does not push you below.

Can my partner also claim the ruling? Only if they meet all four eligibility tests in their own right and have a Dutch employment contract. Many couples in Brainport double up — both at ASML, NXP or Philips — and each contract is assessed separately.

What if my partner does not work? The ruling is personal to the working spouse. There is no derived benefit, but household tax planning still benefits from your higher net income.

Can I apply retroactively for a ruling I missed years ago? No. The four-month window is strict. Applications outside the window are still accepted, but the start date moves to the month after submission. You cannot reach back into past tax years.

Does freelance income count toward the threshold? No. Only salary from a Dutch wage-tax employer counts. ZZP income from a personal eenmanszaak does not qualify for the 30% ruling at all.

During the five years

What if I get a bonus that pushes me above the Balkenende cap? The 30% allowance is capped at the Balkenende norm — roughly €246,000 in 2026. [verify: 2026 cap exact figure] Salary above the cap is still taxable in full at standard Box 1 rates. The cap rarely bites below a gross of €350,000.

Can I extend the ruling beyond five years? No. Five years is the hard maximum. There is no extension, no renewal, no second ruling for the same employment period.

What happens if I take parental leave? As long as you remain on the Dutch payroll and your average salary across the year stays above the threshold, the ruling continues. Long unpaid leave can break the threshold test for the year.

Does the ruling apply to severance pay? Yes, on the portion attributable to Dutch employment. Many severance packages from Brainport employers include a 30% calculation in the settlement letter. Ask your employment lawyer to flag it explicitly.

At the end of the ruling

My ruling ends next year. What happens to my tax? Your gross salary stays the same but your taxable salary jumps by roughly 30%. Net take-home drops noticeably. Plan ahead: if you are running a mortgage at the limit of affordability, the bank may want a confirmation of post-ruling income before refinancing.

Will my mortgage interest deduction change? No. Mortgage interest deduction (hypotheekrenteaftrek) sits in Box 1 and is independent of the 30% ruling. What changes is your gross income against which the deduction nets out.

Can I leave the Netherlands at the end of the ruling and come back later? Yes, but a return is treated as a new application and has to pass the 150-km test fresh. Time outside the Netherlands counts toward that test — so if you spend at least 16 of the next 24 months more than 150 km from the border, you may qualify again.

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Frequently asked questions

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