{"id":20575,"date":"2026-08-05T08:09:07","date_gmt":"2026-08-05T08:09:07","guid":{"rendered":"https:\/\/practical.nl\/30-ruling\/"},"modified":"2026-09-09T16:22:04","modified_gmt":"2026-09-09T16:22:04","slug":"30-ruling","status":"publish","type":"page","link":"https:\/\/practical.nl\/en\/services\/30-ruling\/","title":{"rendered":"30% ruling"},"content":{"rendered":"\t\t
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30% ruling for expats and employers\n\n<\/h1>\t\t\t\t<\/div>\n\t\t\n<\/div>\n
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Are you recruiting an international employee or moving to the Netherlands as an expat? Practical manages the 30% ruling, also known as the expat ruling, from the initial assessment and application to the Tax Administration (Belastingdienst) through to payroll processing after approval. <\/p>

Where relevant, our payroll and tax specialists align this with the Dutch income tax return and employer administration. In this way, a single team monitors the connection between the employment relationship, payroll taxes, payroll, and tax returns. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t<\/path><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\tDiscuss your 30% ruling<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n
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What is the expat ruling (30% ruling)?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t

The expat ruling, also referred to by the Tax and Customs Administration and the National Government as the 30% ruling, is a tax facility for employees who temporarily come to work in the Netherlands from abroad and who possess specific expertise that is scarce or unavailable on the Dutch labor market. The ruling makes it possible to provide a portion of the salary as a tax-free allowance for the extra costs of working outside the country of origin, the so-called extraterritorial costs. The precise conditions under which the ruling applies depend on the year and the individual situation of the employee. You can read the conditions for 2026 below.<\/p>\n\t\t\n<\/div>\n

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