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

  • The employee was recruited or transferred by your company from abroad and he or she has 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.

  • 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 income 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 2023?

Regular

The employee has expertise if the salary, not including the tax-free allowance in the Netherlands, is more than: € 41,954 in 2023.

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 salary, not including the tax-free allowance in the Netherlands, is more than: € 31,891 in 2023.

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.