Question 1

What is the expat ruling in the Netherlands?

Accepted Answer

The expat ruling is a tax benefit for employees who move to the Netherlands for work. It allows employers to pay up to 30% of the gross salary tax-free to compensate for the extra costs of living abroad.

Question 2

Who qualifies for the expat ruling in the Netherlands?

Accepted Answer

To qualify for the expat ruling in the Netherlands, several conditions must be met, including:

You are recruited from abroad or transferred to the Netherlands for work
Your salary meets the minimum salary threshold
You have specific expertise that is scarce in the Dutch labor market
You lived more than 150 km from the Dutch border before your job

Our eligibility check can quickly show if you likely qualify.

Question 3

What is the minimum salary for the expat ruling?

Accepted Answer

The minimum salary requirement for the expat ruling is updated each year. In general:

Employees: around €46.000 gross annual salary
Employees under 30 with a master’s degree: around €35.000

These thresholds exclude the tax-free allowance.

Question 4

How long does the expat ruling last?

Accepted Answer

The expat ruling duration is generally up to 5 years, provided the employee continues to meet the requirements.

Question 5

Can you keep the expat ruling if you change jobs?

Accepted Answer

Yes, in many cases you can transfer the expat ruling to a new employer. The new application usually needs to be submitted within three months after leaving your previous employer.

Question 6

How do you apply for the expat ruling?

Accepted Answer

An expat ruling application must be submitted jointly by the employee and employer to the Dutch Tax Administration (Belastingdienst).

The application should usually be filed within four months after the start of employment to receive the benefit retroactively.

Question 7

How long does an expat ruling application take?

Accepted Answer

The Dutch Tax Administration typically processes an expat ruling application within 6 to 12 weeks, although processing times may vary.

Question 8

What documents are required for an expat ruling application?

Accepted Answer

Typical documents include:

Employment contract
Passport or ID
Proof of residence before moving to the Netherlands
Salary information

After the eligibility check, you will receive a clear checklist of required documents.

Question 9

Can I check if I qualify for the expat ruling?

Accepted Answer

Yes. You can use our online expat ruling eligibility check to see within minutes whether you likely qualify.

Expat Ruling Netherlands: