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Netherlands
Working in EuropeTaxation/salariesNetherlands

30% Tax facility

Description

When you start working in the Netherlands from abroad, you will incur extra expenses. To compensate for that and to encourage people with skills that are needed in the Netherlands to come work here, the Dutch tax administration has a special scheme to compensate for these costs.

With this special scheme you do not pay taxes on 30% of your wages. Most Dutch institutions of higher learning will be able to provide more information and will assist you with the application when you start working.

Eligibility

You are eligible for the 30% facility, if you meet a number of conditions:

• You were recruited outside of the Netherlands or seconded from a country other than the Netherlands to work in the Netherlands.

• You have an employment relationship.

• You have specific expertise that is in short supply in the Dutch labour market.

• In the 24 months prior to your first day of work in the Netherlands you lived more than 150 kilometres from the Dutch border. However, there are certain exceptions and specific conditions, it is advised to get expert help with your application.

How to apply?

If you would like to apply for the 30% facility, you should submit a joint request with your employer, to the tax authorities. The Dutch tax authorities provide more information on this facility.