Am I Eligible for the 30% Ruling in the Netherlands?

If you're moving to the Netherlands for work, you may have heard about the 30% ruling — but the big question is: are you actually eligible?

The answer depends on more than your salary.

Where you lived before moving to the Netherlands, when you were recruited, your age, education and employment situation can all affect your 30% ruling eligibility.

This guide will help you understand whether you are likely to qualify in 2026 and which situations may require a closer look.

Want a quick answer?

Complete our free 2-minute eligibility check. Answer a few questions about your situation and we'll personally review your answers and email you your result and recommended next steps.

30% Ruling Eligibility: Do You Qualify?

You may be eligible for the 30% ruling if you:

• are employed to work in the Netherlands;

• were recruited from outside the Netherlands;

• lived more than 150 kilometres from the Dutch border for the required period;

• meet the applicable salary and expertise requirements; and

• meet the other conditions of the Dutch expat scheme.

  
  

Meeting just one of these conditions is not enough. Your complete situation needs to meet the applicable requirements.

Below, we look at some of the most common situations international employees ask us about.

Am I Eligible if I Was Recruited From Abroad?

Potentially, yes.

Being recruited from outside the Netherlands is one of the key requirements for the 30% ruling.

In general, you need to have been living outside the Netherlands when you were recruited for your Dutch employment.

This is why the timing of your recruitment, employment agreement and move to the Netherlands can be important.

If your employment contract was signed after you arrived in the Netherlands, that does not necessarily tell the whole story. Evidence that the employment agreement had already been reached before you moved may be relevant.

What if I Already Live in the Netherlands?

This can make eligibility more complicated.

If you were already living in the Netherlands when the employment agreement was reached, you will generally not be considered an incoming employee for the 30% ruling.

However, specific exceptions can apply, for example in certain situations involving study, training or a PhD.

So if you moved to the Netherlands before starting your job, don't automatically assume that you do or do not qualify. The exact timeline matters.

Am I Eligible if I Lived Close to the Dutch Border?

Usually not if you do not meet the 150 km requirement.

In the 24 months before your first working day in the Netherlands, you generally need to have lived more than 150 kilometres from the Dutch border for more than 16 months.

The distance is measured as the crow flies.

This means people moving from Belgium or Luxembourg generally do not qualify under this condition. The same can apply to people coming from parts of Germany, France or the United Kingdom.

There are exceptions in certain circumstances, including some returning employees and PhD graduates.

Do I Earn Enough to Qualify for the 30% Ruling?

For most employees, salary is used to determine whether they have the specific expertise required for the ruling.

In 2026, your taxable annual salary excluding the tax-free allowance generally needs to be:

More than €48,013

However, a lower salary threshold can apply if you are under 30 and have a qualifying master's degree.

In that case, the 2026 threshold is:

More than €36,497

Certain scientific researchers and doctors training to become medical specialists do not have to meet the normal salary threshold.

Your salary therefore plays an important role in your eligibility, but the amount in your employment contract alone does not always provide the complete answer.

Want to understand this requirement in more detail? Read our: 30% Ruling Salary Requirements 2026: Complete Guide.

Am I Eligible for the 30% Ruling if I Am Under 30?

Yes, being under 30 does not prevent you from qualifying. In fact, a lower salary threshold can apply.

To use the lower threshold, you generally need to:

• be under 30; and

• have a qualifying Dutch academic master's degree or an equivalent degree from another country.

  
  

If both conditions apply, the lower 2026 salary threshold of more than €36,497 may apply to you.

Being under 30 by itself is therefore not enough to qualify for the lower threshold.

Can PhD Graduates Qualify?

Yes, special rules can apply to PhD graduates.

For example, if you completed your PhD in the Netherlands, the time you spent living in the Netherlands during your PhD does not automatically prevent you from satisfying the 150 km requirement.

Under certain conditions, the Dutch Tax Administration looks at where you lived before starting your PhD research instead.

This can make a significant difference for international PhD graduates who remain in the Netherlands for employment after completing their doctorate.

Are Researchers Eligible for the 30% Ruling?

Scientific researchers working at designated research institutions and doctors training to become medical specialists are subject to special rules.

They do not have to meet the normal minimum salary requirement.

Other conditions can still apply, so the full situation should still be reviewed.

Can I Qualify if I Have Previously Lived or Worked in the Netherlands?

Potentially.

Previous residence or employment in the Netherlands does not automatically mean that you cannot qualify.

However, it can affect both your eligibility and how long you can use the ruling.

The 30% ruling can generally be granted for a maximum of five years, but certain previous periods of residence or employment in the Netherlands can be deducted from that period.

There are exceptions for some shorter previous stays, such as limited business trips, holidays or family visits.

This is one of the situations where looking at your personal timeline is particularly important.

Can I Keep the 30% Ruling if I Change Employer?

Potentially, yes.

If you already have the 30% ruling and change employer, it may be possible to continue using it.

When your new employer is outside the same connected group of withholding agents, you generally need to start working for the new employer within three months after your previous employment ends and still meet the applicable conditions.

You and your new employer will generally need to request continuation of the ruling.

If you move to another employer within the same connected group of withholding agents and continue to meet the requirements, a new application may not be necessary.

Do Highly Skilled Migrants Automatically Qualify?

No.

A highly skilled migrant residence permit and the 30% ruling are not the same thing.

Immigration rules and tax rules have separate requirements.

You can therefore qualify as a highly skilled migrant for immigration purposes without automatically being eligible for the 30% ruling.

This is a common source of confusion for international employees moving to the Netherlands.

Quick 30% Ruling Eligibility Checklist

You may have a strong indication that you qualify if you can answer yes to the following:

Were you recruited from outside the Netherlands?

You generally need to have been recruited while living abroad.

Did you live more than 150 km from the Dutch border?

You generally need to have met this condition for more than 16 of the 24 months before your first Dutch working day.

Do you meet the applicable salary requirement?

For most employees, the 2026 taxable salary threshold is more than €48,013. A lower threshold of more than €36,497 can apply to qualifying employees under 30 with a master's degree.

Are you employed to work in the Netherlands?

The ruling applies in an employment relationship and requires involvement from the employer.

If you answered yes to all of these questions, you may be eligible — but this checklist is only a first indication.

There can be exceptions and additional considerations depending on your individual situation.

For a complete explanation of the official conditions, read our: 30% Ruling Netherlands Requirements 2026: Complete Guide

How Can I Check My 30% Ruling Eligibility?

The easiest first step is to check your individual situation before starting the full application process.

At ExpatRuling.com, we've created a free 2-minute eligibility check.

We'll ask you a few questions about your employment, recruitment, previous residence, salary, age and education.

We'll then personally review your answers and email you with:

• your eligibility result;

• any points that may need additional attention; and

• the recommended next steps.

  
  

There is no cost for the eligibility check.

Find out if you qualify for the 30% ruling.