You must meet these conditions to be eligible for the 30% facility:

  • You were recruited or transferred from abroad and you have lived more than 150 km from the Dutch border for more than 16 months out of a total of 24 months prior to working in the Netherlands.

  • You work for a company that is based in the Netherlands.

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

  • You and your employer have a written agreement that the 30% facility applies to your circumstance.

When do I have a specific expertise in 2023?

Regular

You have that expertise if your salary, not including the tax-free allowance in the Netherlands, is more than: € 41,954 in 2023.

You are younger than 30, and you have a Dutch academic master’s degree.

Or have you obtained an equivalent title in another country? Then you have a specific expertise if your salary, not including the tax-free allowance in the Netherlands, is more than: € 31,891 in 2023.

Do you conduct scientific research?

And do you conduct that research at a designated research facility? Or are you a doctor training to be a specialist? In that case, you can always make use of the 30% facility. The amount of your salary is not important.