30% ruling for highly skilled migrants limited

Published by:
Netherlands Enterprise Agency, RVO
Netherlands Enterprise Agency, RVO
Effective date: 1 January 2024

What has changed?

Are you an employer? And do you hire a foreign employee with a specific talent or special knowledge (highly skilled migrant)? With the 30% facility, you can reimburse certain costs for this employee by paying part of the salary tax-free. This 30% ruling has changed from 1 January 2024.

You may no longer provide unlimited tax-free reimbursement of the extra costs your employee incurs due to moving to the Netherlands via the 30% ruling.

Also, the percentage of the 30% facility will be reduced step by step over 5 years:

  • For the first 20 months, you may pay 30% of the salary tax-free.
  • The 20 months after that, you may pay 20% of the salary tax-free.
  • The 20 months after that, you may pay 10% of the salary tax-free.

You do not have to declare the actual costs incurred by your employee when using the 30% rule.

You may apply the 30% ruling over a maximum of the salary of the Standard for Remuneration Act (Wet Normering Topinkomens). The amount is set every year.

Your employee must meet the conditions for the 30% ruling. You must also register your employee with the Dutch Tax and Customs Administration (Belastingdienst, in Dutch) as a user of the 30% facility.

You choose each year if you apply the 30% rule or if you reimburse the actual extraterritorial expenses. You must do so when filing your tax return in the 1st payroll period of the year.

For whom?

  • entrepreneurs who employ highly skilled migrants and want to apply the 30% facility


The change in law has entered into effect on 1 January 2024.

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Questions relating to this article?

Please contact the Netherlands Enterprise Agency, RVO