30% ruling application, fully prepared for you and your employer
We check your eligibility, advise you and your employer on the best set-up and deliver one complete application package — ready to sign and send.
Fixed fee from €750 excl. VAT
✓ One ready-to-send package ✓ Advice for you and your employer ✓ Fully in English
⏰ Started recently? The ruling applies from your first working day only if the application is received within four months of your start date. For example: started on 1 October, then it must be in before 1 February. We make sure your package is ready well before that. Check your deadline →
Two fixed-fee packages
Application only
€750 excl. VAT
✓ Eligibility check
✓ The joint application for you and your employer, fully filled in
✓ Supporting documents checked and put together
✓ One complete package: sign it and it is ready to send
✓ Help if the Belastingdienst has questions
Your employer takes care of the payroll processing.
Request this package →Application and set-up
€1,250 excl. VAT
✓ Everything in Application only
✓ Advice for you and your employer on the most tax-efficient set-up of your salary and the allowance
✓ Check against the current salary threshold and the 2027 changes
✓ Coordination with your employer’s payroll administrator, so the ruling is processed correctly on your payslip
✓ A short written summary of what has to keep holding true over the coming five years
The salary set-up and the 2027 changes are where the most value — and the most mistakes — lie.
Request this package →Both are fixed fees, confirmed in our proposal before any work starts. We do not file income tax returns: our work is the ruling itself — eligibility, advice and the complete application.
Advice that looks at the whole picture
The 30% ruling is more than a form. How the allowance is built into your salary affects your net income, whether you meet the salary threshold and, for example, your pension accrual. Our accountants think along with you and your employer to find the set-up that works best for both — within the rules.
Salary structure
Is the allowance paid on top of the agreed salary, or carved out of it? We explain what each option means for your net pay and for your employer.
Salary threshold, now and in 2027
We check that your taxable salary stays above the threshold, also after the 2027 changes, and whether a lower percentage than the maximum works better for you.
Timing
Received within four months of your start date, the ruling applies from your first working day. We plan the package around that deadline.
Payroll processing
We align with your employer’s payroll administrator, so the allowance is processed correctly from the first payslip.
What is the 30% ruling?
The 30% ruling lets your employer pay part of your salary as a tax-free allowance for the extra costs of working away from your home country. From 1 January 2027 the maximum allowance is 27% instead of 30%. The ruling runs for up to five years; earlier periods of living or working in the Netherlands can shorten that.
Do you qualify?
✓ Recruited from abroad
For more than 16 of the 24 months before your first working day, you lived more than 150 km from the Dutch border.
✓ Specific expertise, measured by salary
In 2026, your taxable salary, not counting the tax-free allowance, must be above €48,013 a year, or €36,497 if you are under 30 and hold a master’s degree. Scientific researchers and medical specialists in training are exempt from the salary requirement.
✓ On time
Within four months of your start date, to have the ruling apply from day one. Later is possible, but the ruling then applies from the month after the application.
✓ Employee, not self-employed
The ruling is for people in paid employment with a Dutch employer or a foreign employer that runs Dutch payroll.
Not sure? Request a free eligibility check and you will hear from us within one working day.
What changes in 2027
From 1 January 2027 the maximum tax-free allowance drops from 30% to 27%, and the salary threshold is indexed as it is every year. If the ruling was already applied to you in 2024, transitional rules let you keep 30% for the remaining term. In the Application and set-up package we check your contract against the new rules and advise on your salary agreement.
How it works
1. Free eligibility check
Send us your start date, contract and previous address abroad. You hear within one working day whether you qualify.
2. Proposal with a fixed fee
You choose a package; nothing starts before you accept.
3. Advice and preparation
We advise you and your employer on the set-up, fill in the joint application and check all supporting documents.
4. Your ready-to-send package
You receive one complete package: once you and your employer have signed it, it can go straight to the Belastingdienst. If they have questions, we help you answer them. In the Application and set-up package we also align with your employer’s payroll administrator.
For employers and HR
Hiring from abroad? For each new hire we prepare the complete application package and advise on the salary set-up, so the ruling is processed correctly from the first payslip. You and your employee only sign. Hiring several people? Ask for a fixed fee per hire.
Request a quote for your team →Frequently asked questions
What does the application cost?
Application only costs €750 excl. VAT; Application and set-up costs €1,250 excl. VAT. Both are fixed fees, confirmed before we start.
What do I need to do myself?
Very little. You and your employer provide the information we ask for and sign the application. You receive everything as one package, ready to send.
I started more than four months ago. Can I still apply?
Yes. The ruling then applies from the first day of the month after the application.
I am changing employers. Do I keep the ruling?
If you start with the new employer within three months, the ruling can continue for the remaining term. A new application with the new employer is needed; we prepare it for you.
Do you file my income tax return?
No. We focus on the ruling and how it is set up with your employer.
Can I apply as a freelancer?
No. The ruling is only for employees.
Who pays for your service?
Often the employer, sometimes the employee. Let us know in the form below; the fee is the same.
Request a quote
Tell us your start date and situation — you hear from us within one working day:
Financion is an independent accounting firm in Leiden and not part of the Dutch Tax Administration (Belastingdienst). We prepare your complete application package and advise you and your employer on the set-up.