January 2024
The 30% ruling is a Dutch tax facility aimed at attracting foreign employees with specific skills or expertise to work in the Netherlands.
The 30% ruling provides a tax-free allowance of a maximum of 30% of the employee’s taxable salary.
Memo | 30% ruling
REALISING CROSS-BORDER AMBITIONS
The 30% ruling is a Dutch tax facility
aimed at attracting foreign employees
with specific skills or expertise to
work in the Netherlands.
The 30% ruling provides a tax-free
allowance of a maximum of 30%
of the employee’s taxable salary.
Memo 30% ruling
REALISING CROSS-BORDER AMBITIONS
January 2024
