The highly skilled migrant must meet these conditions to be eligible for the 30% facility:

  • The incoming employee was recruited or transferred by your company from abroad and he or she has lived more than 150 km outside of the Dutch border for more than 16 months in the last 24 months prior to first working day in the Netherlands.

  • The employee must work for a company that is based in the Netherlands.

  • The employee must have a specific expertise, this is when an employee’s annually salary is above the yearly minimum threshold set by the tax authorities.

  • The employee and the employer have written agreement that the 30% facility applies to the circumstance.

When does an employee have a specific expertise in 2025?

Regular

The employee has expertise if the taxable annual salary, not including the tax-free allowance in the Netherlands, is more than: € 46,660 in 2025.

The employee is younger than 30, and has a Dutch academic master’s degree.

Or the employee has obtained an equivalent title in another country?
Then the employee has a specific expertise if the taxable annual salary, not including the tax-free allowance in the Netherlands, is more than: € 35,468 in 2025.

The employee conducted scientific research.

The employee conducted research at a designated research facility. Or has a doctor training to be a specialist.
In that case, the employee can always make use of the 30% facility. The amount of the salary is not important.