I have two jobs. Is the 30% ruling applicable for both jobs?
You receive the 30% ruling for one job. For your second job you need to meet all the conditions of the 30% ruling as well. However the annual salary condition does not change when having one or two jobs.
It is also possible that if the number of hours of the two jobs combined exceed the hours of a fulltime job
the tax authorities may take the stand that the 30% ruling is not applicable for the second job.
For an overview of all the conditions, please see our app.
Technical reference (for tax professionals): Secretary of Finance, August 23, 2013, question 28.
- 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