The 30% ruling:
Application, implementation and continuous compliance
The 30% ruling, also known as the 30% facility or expat ruling, is a Dutch tax regulation aimed at attracting highly skilled international employees. For employers, it provides a valuable incentive that can make hiring foreign talent in the Netherlands more cost-effective. Eligible employees can receive up to 30% of their gross salary tax-free, alongside additional benefits such as reduced payroll taxes, tax-free allowances, and simplified exchange of a foreign driver’s license.
At Exterus, we manage the full lifecycle of the 30% ruling, from application to payroll integration, ensuring a smooth, compliant process. Our experts handle the complexities so your team doesn’t have to, reducing administrative burden and ensuring everything runs accurately and efficiently.