Five tests decide whether you can get the Netherlands 30% ruling. Answer honestly and this checker walks through each one — the salary norm, the 150 km rule, recruitment from abroad, and the employer conditions.
In short: you qualify for the 30% ruling if you were recruited from abroad, lived more than 150 km from the Dutch border for at least 16 of the last 24 months, work for a Dutch wage-tax-withholding employer, and your taxable salary after the allowance stays above €48,013 in 2026 (€36,497 if under 30 with a master's; researchers are exempt from the salary test). A salary between the norm and about €68,600 still qualifies, with a reduced allowance.
| Salary test | — |
| 150 km rule | — |
| Recruited from abroad | — |
| Dutch withholding employer | — |
| Maximum tax-free allowance | — |
Worked examples: a €100,000 offer passes the salary test with the full €30,000 allowance. A €60,000 offer passes with a reduced allowance of €11,987. A €40,000 standard-norm offer fails the salary test, while the same €40,000 under the under-30 master's norm passes with a €3,503 allowance.
Recruitment from abroad, the 150 km rule, a Dutch withholding employer, a written agreement, and a taxable salary above the norm after the allowance — €48,013 in 2026 (€36,497 under-30 master's; researchers exempt).
Usually yes, with a reduced allowance: the allowance is cut so your taxable salary stays above the norm. On €60,000, that means an €11,987 allowance instead of €18,000.
You must have lived more than 150 km from the Dutch border for at least 16 of the 24 months before starting. Living just over the Belgian or German border usually fails it.
Your employer applies to the Belastingdienst; within 4 months of your start date it can take effect from day one. Duration: up to 5 years.
No. Scientific researchers and doctors in specialist training are exempt from the salary test; the other conditions still apply.