The Dutch 30% ruling for expats, employers and founders
Up to 30% of your salary tax-free. Arranged properly, on time.
The 30% ruling can make a big difference to your net income, but only if the conditions are met and the application is filed on time. We check whether you qualify, file the application within the 4-month deadline and process the ruling correctly in the payroll. For employees, employers and founders of their own Dutch BV.
Why us
From eligibility check to the right payslip
The 30% ruling is an employer scheme with strict conditions and a hard deadline. Mistakes cost money: an application that is filed too late, a salary just below the norm or a payroll that doesn't process the allowance correctly. We take care of the whole chain, and for founders we combine it with setting up and running their Dutch BV.
- Eligibility check before the employment starts
- Application filed within the 4-month deadline
- Payroll with the tax-free allowance processed correctly
- Dutch BV and 30% ruling in one package for founders
- One point of contact, in English
How it works
Five steps to a correctly applied 30% ruling
Timing matters with the 30% ruling. The earlier we are involved, the more we can arrange in advance.
- 01
Eligibility check
We check the 150-kilometre rule, the salary norm and the employment situation, ideally before the first working day.
- 02
Salary and contract
We look at the salary structure, so the salary norm is met, also after the allowance is deducted.
- 03
Application
We file the joint application of employer and employee with the Dutch tax authorities within 4 months of the first working day.
- 04
Payroll
Once granted, we process the tax-free allowance correctly in the payroll, with retroactive effect where possible.
- 05
Annual check
Every year we check the indexed salary norm and changes in the rules, such as the reduction to 27% from 2027.
Services
Everything around the 30% ruling
Eligibility check
Before the first working day: do you meet the 150-kilometre rule and the salary norm?
Read more → Application30% ruling application
The joint application of employer and employee, filed within the 4-month deadline.
Read more → PayrollPayroll with the 30% ruling
The tax-free allowance processed correctly in every payslip, including the annual salary norm check.
Read more → EmployersEmployers hiring from abroad
For Dutch companies recruiting talent abroad: the ruling as part of your offer, arranged for you.
Read more → FoundersDutch BV + 30% ruling
For founders moving to the Netherlands: your own BV, with you as employee and the 30% ruling applied.
Read more → SupportSecretarial services
All your Dutch correspondence with the tax authorities and other organisations, handled and explained in English.
Read more →You bring the expertise.
We make sure your salary goes further.
The ruling in brief
The 30% ruling in brief (2026)
The 30% ruling lets an employer pay up to 30% of the salary as a tax-free allowance to employees recruited from abroad. These are the main conditions.
- Percentage
- Up to 30% of the salary tax-free in 2026. From 2027 up to 27% for employees who started in 2024 or later
- Salary norm 2026
- A taxable salary of at least € 48,013, or € 36,497 for employees under 30 with a master's degree, after deducting the allowance
- 150-kilometre rule
- The employee lived more than 150 km from the Dutch border for more than 16 of the 24 months before starting
- Specific expertise
- Expertise that is scarce on the Dutch labour market, tested through the salary norm
- Maximum duration
- 5 years
- Cap
- The ruling applies up to the WNT norm, € 262,000 in 2026
- Deadline
- Apply within 4 months of the first working day for the ruling to apply from the start
- Not eligible
- Self-employed persons and sole proprietors: the ruling is an employer scheme
Figures for 2026. The salary norms are indexed every year. Whether you qualify depends on your personal situation, and the tax authorities decide on the application. We check it with you before you start.
Pricing
Clear fees, agreed up front
30% ruling application
Eligibility check and application with the Dutch tax authorities, for an employee or for yourself as director of your BV. You know the price before we start.
- Eligibility check
- Review of salary and contract
- Application within the 4-month deadline
- Follow-up with the tax authorities
Dutch BV + 30% ruling
For founders who move to the Netherlands and employ themselves through their own BV. Incorporation, employer registration, 30% ruling application and payroll in one package.
- BV incorporation through a specialised notary
- Registration as an employer
- 30% ruling application
- Payroll with the allowance, from month one
Guides
The 30% ruling, explained
Practical guides to the questions expats, employers and founders ask us most.
The 30% ruling explained (2026)
What the ruling is, who qualifies and how the application works.
Read the guide → FoundersThe 30% ruling for founders of a Dutch BV
Why freelancers don't qualify, and how founders can through their own BV.
Read the guide → Changes30% ruling changes in 2026 and 2027
The cap from 2026, the reduction to 27% from 2027 and the transitional rules.
Read the guide →FAQ
Frequently asked questions
Can I get the 30% ruling as a freelancer or sole proprietor?
No. The 30% ruling is an employer scheme, so self-employed persons and sole proprietors don't qualify. If you work through your own Dutch BV and are employed by it, you may qualify as an employee, provided you meet the conditions.
Can I get the ruling as director of my own BV?
Possibly. As director-shareholder you are an employee of your BV. You then need to meet the same conditions as any other employee, including the 150-kilometre rule and the salary norm. The salary also has to fit the customary salary rules for director-shareholders. We check it in advance.
What is the 4-month deadline?
The application has to be filed within 4 months of the first working day. Then the ruling applies from the start of the employment. If you apply later, it only applies from the first day of the month after the application.
What changes in 2027?
From 2027 the maximum allowance is reduced from 30% to 27% for employees who started in 2024 or later. Transitional rules apply to employees who already used the ruling before 2024.
I lived close to the Dutch border. Do I qualify?
Only if you lived more than 150 kilometres from the Dutch border for more than 16 of the 24 months before starting. That excludes, for example, most of Belgium and large parts of western Germany.
How long does the ruling last?
At most 5 years. Periods in which you previously lived or worked in the Netherlands can shorten this.
Do you also arrange residence permits?
No. We focus on the tax side: the ruling, the payroll and, for founders, the BV. For residence permits you need a specialised immigration lawyer.
What does it cost?
The application is a fixed fee that we agree in advance. For founders, the BV incorporation starts at € 1,495 excluding VAT. All our prices are excluding VAT.
Contact
Find out if you qualify
Tell us briefly about the job or your plans. We will get back to you within one working day to schedule a free eligibility call.
De Finance Fabriek
Bergen op Zoom, the Netherlands
info@financefabriek.nl
