What Is the 30% Ruling in the Netherlands & Who Qualifies? (2026 Guide) The 30% ruling is among the most attractive tax facilities that foreign employees can benefit from when working in the Netherlands. The facility enables eligible foreign employees to enjoy up to 30% of their gross income tax-free. This has the effect of increasing their net income by a substantial amount. The facility is intended to encourage foreign employees with expertise that is in short supply in the Netherlands to relocate to the country. Thousands of expatriates move to the Netherlands every year to work in various sectors…
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