To be eligible for the 30% facility (also known as the Expat Facility), the employee must meet all of the following conditions:
The employee qualifies as an incoming employee if they were recruited from abroad and lived outside a 150 km radius of the Dutch border for more than 16 months in the 24 months before starting work in the Netherlands.
The employee must be employed by a company in the Netherlands and receive a Dutch salary subject to Dutch taxes.
The employee is generally considered to have specific expertise if their taxable annual salary in the Netherlands, excluding the tax-free allowance, exceeds the applicable minimum threshold set by the Dutch Tax Authorities.
The employee and employer have a written agreement stating that the 30% facility will apply to the employment.
When does an employee have a specific expertise in 2026?
An employee is considered to have specific expertise if their taxable salary (excluding the tax-free allowance) is higher than the applicable threshold.
Scientific research and medical specialist training (AIOS)
If the employee conducts scientific research at a designated research institution, or is a medical doctor in specialist training (AIOS), they can use the 30% facility without meeting the salary threshold.
