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Is a minimum stay in the Netherlands required to use the 30% ruling?

No, there is no minimum residency requirement to use the 30% ruling. If there is a Dutch employer and the employee works in the Netherlands with a Dutch employer, the employee can benefit from the 30% ruling if all conditions are met. This also applies to people who are not resident in the Netherlands (foreign taxpayers).

However, there is a maximum duration of the 30% ruling. The 30% ruling is granted for a period of up to 5 years (it used to be longer). Periods of previous residence in the Netherlands can be deducted from this maximum period.