How long can I benefit from the 30% ruling?
Since 2012 the 30% ruling has a maximum duration of 8 years. Before 2012 the maximum duration was 10 years.
The duration can be shortened if you worked or stayed previously in The Netherlands.
In addition the tax authorities keep monitoring everyone with the 30% ruling, the so called permanent check.
If someone no longer qualifies the 30% ruling can be ended earlier.
Technical reference (for tax professionals): Implementation Order Payroll Tax Act, article 10ec and
Implementation Order Payroll Tax Act, article 10ee
- 30% ruling
- Partial Non-Resident Taxpayer Status
- Extraterritorial Costs
- Calculate the 30% ruling
- Switch Employers
- Duration & Permanent check
- International School Fees
- 30% Ruling Adminstration
- Two jobs
- Payment in kind
- Payments after the 30% ruling has ended
- Exercising Option Rights
- Working abroad
- Severance Payment
- You did not apply (or unwilling employer)
- Foreign company
- Non-English Language
- Appointed Science Institutes
- Appointed Medical Institutes
- Transition 2012