Tool

30% Ruling Eligibility Checker

Six checks decide whether you qualify for the Dutch 30% ruling. Run them here in two minutes before you sink time into an application that's going to fail.

Looks eligible — apply within four months of your start dateLikely eligible
€12,199
€1,017 extra net per month
Taxable salary after 30% deduction€56,000

  • Recruited from abroad✓ Pass

    You were hired into the Dutch role from outside the Netherlands.

  • 150-km rule✓ Pass

    Your previous address was more than 150 km from the Dutch border.

  • 16 of 24 months abroad✓ Pass

    You lived more than 150 km from the NL border for at least 16 of the 24 months before your hire.

  • Employer is a Dutch withholding agent✓ Pass

    Your employer is registered with the Belastingdienst as inhoudingsplichtige and can file the joint application.

  • Salary norm✓ Pass

    Your taxable salary after the 30% deduction (€56,000) clears the 2026 general norm.

  • Stay long enough to benefit✓ Pass

    Planning 5 years in NL — you'll get most of the 5-year ruling duration.

How the Belastingdienst evaluates applications

The Belastingdienst rejects incomplete applications outright rather than asking for more — and the four-month application clock keeps ticking while you fix the file. The biggest reasons for rejection are: 150-km rule failure (people who lived in Brussels, Antwerp, Aachen, or Düsseldorf usually fail), salary norm misses by a few hundred euros after pension contributions, applications filed late, and gaps in employment history that can't be documented.

What this tool can't check

Edge cases that need a tax advisor: cross-border workers, posted employees, dual residency, gaps in employment history, partial-year employment in the Netherlands within the look-back window, equity-heavy compensation, and unusual contract structures (EOR, contractor-of-record). For straightforward full-time employment, the six checks above cover it.

Disclaimer

Educational tool only. The actual application is filed jointly with your employer through Mijn Belastingdienst Zakelijk. Always confirm specific situations with your employer's tax team or a Dutch tax advisor before relying on this output.

Frequently asked questions

What does this tool do?
It walks through the six checks the Belastingdienst applies to a 30% ruling application: recruited from abroad, 150-km rule, 16 of 24 months abroad, employer is a Dutch withholding agent, salary norm met after the 30% deduction, and stay length. Each check returns Pass / Check / Fail with a reason.
Is the result authoritative?
No. It's an educational pre-screen designed to flag obvious issues before you sink time into an application. Your employer's payroll team or tax advisor files the actual application via Mijn Belastingdienst Zakelijk. Edge cases — gaps in residence history, foreign employment that overlaps Dutch periods, posted-worker rules — need professional review.
What if I get "Likely not eligible"?
Look at which check failed. Some failures are dealbreakers (150-km rule, employer not a withholding agent). Others can be fixed: salary below threshold can be re-negotiated, missing 16 of 24 months might be re-evaluated with a different look-back window if you've had multiple jobs.
Does the tool account for 2026 vs 2027 changes?
It uses 2026 figures: 30% rate, salary norms €48,013 / €36,497, WNT cap €262,000. From 1 January 2027 the rate drops to 27% (the salary norms will be re-indexed for 2027). The eligibility criteria themselves don't change — only the rate and indexed thresholds.
What if my employer won't apply for me?
The 30% ruling is a joint application — you cannot file it as the employee alone. If your employer refuses or can't act as withholding agent, the ruling is unavailable for that role. Discuss it before signing the contract; it's one of the rare benefits where the offer letter is the right place to negotiate.
I'm under 30 with a master's. How does that change things?
You qualify under a lower salary threshold (€36,497 in 2026 vs €48,013 general). The diploma must be apostilled and translated by a Dutch sworn translator if it's not in Dutch, English, German, or French. The age check is on the date the ruling takes effect, not the application date.

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