If approved, the 30% ruling is granted for a maximum duration of 5 years.

The duration may be reduced if you previously lived or worked in the Netherlands during the 25 years prior to your employment start date.

No Reduction Applies If, in the Past 25 Years:

  • any previous stay or employment in the Netherlands ended more than 25 years ago.
  • you worked in the Netherlands occasionally, for fewer than 20 days per year.
  • you stayed in the Netherlands occasionally for no more than 6 weeks per year, or for a one-off period of up to 3 consecutive months.

Please read our article 30% Ruling in the Netherlands (Expat Facility) for more detailed information.