Definition
The 30% ruling is a Dutch tax facility for eligible incoming employees, allowing a portion of salary to be paid tax-free; the rate and conditions have changed over time.
荷兰针对符合条件的外籍员工的税收优惠，部分薪资可免税；比例和条件会调整。
Why it matters
It materially changes net pay and is often mentioned in offers without explaining eligibility.
Example
“30% ruling possible” is not a guarantee; the employer and employee must meet the conditions.
Related terms
Last updated 2026-11-10. This is an editorial definition, not legal or tax advice.