30% Ruling Application
Answer a few questions. Takes about 2 minutes.

Eligibility Criteria
Recruited from abroad
Hired when you were living outside of the Netherlands and, in most cases, lived more than 150 km from the Dutch border for at least 16 of the 24 months before your first Dutch working day. If you lived near the Dutch border (for example, in western Germany or northern France), we'll review your situation individually.
Minimum salary (2026)
Your annual taxable salary must be at least €48,013, or €36,497 if you are under 30 and hold a qualifying master's degree. Scientific researchers and doctors in training are exempt from this salary threshold.
Previous time in the Netherlands
Previous periods of working or living in the Netherlands can reduce the maximum duration of the 30% ruling or, in some cases, affect your eligibility. We'll assess your individual situation based on your Dutch residence and employment history.
What happens next?
If it looks like you qualify, you will receive a link to create your application account and begin uploading documents.
Most applications are reviewed within 3–4 working days once all documents are submitted.