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 outside of the Dutch border for more than 16 months in the last 24 months prior to the first working day 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 salary 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 2025?

Regular

You have that expertise if your taxable annual salary, not including the tax-free allowance in the Netherlands, is more than: € 46,660 in 2025.

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 taxable annual salary, not including the tax-free allowance in the Netherlands, is more than: € 35,468 in 2025.

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.