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30% ruling for highly skilled migrants limited

This information is provided by:Netherlands Enterprise Agency, RVONetherlands Enterprise Agency, RVONederlandse versieEffective date: 1 January 2024

What changes?

Are you an employer? And do you hire a foreign employee with a specific talent or special knowledge (highly skilled migrant)? You can no longer provide unlimited tax-free reimbursement for the extra costs your employee makes as a result of their moving to the Netherlands. And you must notify the Dutch Tax and Customs Administration (Belastingdienst) each year of how you intend to reimburse these extraterritorial costs.

This is a modification of the current 30% ruling. In this facility you have 2 options to reimburse the extra costs:

  • You reimburse the actual costs your employee incurred tax-free. You do this based on claims the employee submits to you.
  • You reimburse the costs by paying 30% of the salary untaxed. You do not have to specify the actual costs your employee incurred. From 1 January 2024 there will be a maximum amount for this option. You can reimburse costs up to at most 30% of the salary indicated in the Standard for Remuneration Act (Wet Normering Topinkomens). The amount is set every year.

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

For whom?

  • entrepreneurs that employ highly skilled migrants


The change in law is expected to enter into effect on 1 January 2024.

Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the Upper and Lower Houses (Eerste en Tweede Kamer) of parliament or proclamation of the Order in Council (Algemene Maatregel van Bestuur, AMvB) or ministerial decree and publication in the Staatsblad or Staatscourant (Government Gazette, in Dutch).

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