Dutch 30% ruling

Are you an expat with specific expertise?

Then the 30% rule could mean a tax advantage for you in the Netherlands. Grant Thornton can determine within two working days whether you are eligible for this 30% rule.

Tax free remuneration

Employees from abroad who come to the Netherlands with specific scarce knowledge can be eligible for the 30% rule. This rule allows employer and employee to make use of a tax free allowance of up to 30% of the gross salary.

The employee has a considerably higher net salary and often the employer pays lower employers duties.

Requesting the 30% rule

The Global mobility services specialists of Grant Thornton can assess and request the 30% rule for you as an employer (and for your employee). By applying on time, the employer and the employee are guaranteed to be able to apply the 30% rule from the first working day.

We can also help your Human Resources department to implement the 30% rule in your (expat) payroll. This also applies to the application for work permits and the required visas.

International network

Grant Thornton is a member of Grant Thornton International Ltd’s international network, which means we can support you and your expats with HR questions in more than 130 countries.

Questions regarding the 30% ruling?

Do you have questions regarding the 30% ruling or are you interested in your personal copy of the book? Please contact our specialist.

Niels Dekker
Partner Global mobility services
Niels Dekker
Niels is Partner Global mobility services at Grant Thornton Netherlands. Niels leads a team of global mobility specialists in the field of international personal income/payroll tax, social security, pension and immigration. Niels and his team work closely with the Dutch labor law practice and the Dutch payroll services team to offer integrated solutions for HR related issues.
Learn more about Niels Dekker
Niels Dekker
Partner Global mobility services
Niels Dekker