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30% Tax Facility: Who Qualifies and What You Get

Learn how highly skilled migrants can receive a portion of their gross salary tax-free under this Dutch tax ruling.

The 30% Tax Facility is a tax ruling designed to attract highly skilled migrants to the Netherlands by allowing a portion of their income to be paid tax-free.

Who it's for

This scheme is specifically for highly skilled migrants who have been recruited from outside the country to work in the Netherlands.

What you get

If you qualify, you can receive 30% of your gross salary without paying income tax on that portion of your earnings.

What it costs you

There is an application fee required to process the ruling. Additionally, you must meet strict salary threshold requirements to remain eligible for the benefit.

The catch to know

The amount of the tax benefit is now subject to a cap based on a specific national salary standard.

How to apply

  1. Confirm that your employer is willing to apply for the ruling on your behalf.
  2. Ensure you meet all the required salary minimums and recruitment criteria.
  3. Submit the necessary documentation through the official tax authority portal.

For more information, visit https://www.belastingdienst.nl