The 30% ruling has three benefits besides the tax-free salary part. These are the benefits of the 30% ruling:

1. Tax-free salary part

The main advantage of the 30% ruling is the tax-free salary part. If you benefit from the 30% ruling, your employer may reimburse 30% of your salary tax-free. Your taxable income will be lower, which means that you pay less tax than someone without the 30% ruling.

2. Partial non-resident status

A Dutch tax resident with the 30% ruling can choose to be treated by the Belastingdienst as a partial non-resident taxpayer of the Netherlands. This means that you will be considered as a non-resident taxpayer for boxes 2 and 3. For box 1 income you will still be considered as a resident taxpayer. So, in this case, you don’t have to pay income tax on assets in boxes 2 and 3 (besides real estate located in the Netherlands and substantial interest in a Dutch company) when you file the annual income tax return.

3. Exchange of foreign driver’s license

Another great benefit of the 30% ruling is the possibility to exchange your foreign driver’s license. In most cases, you have to redo your driver’s license test in order to obtain a Dutch driver’s license. If you have the 30% ruling. It is possible to exchange your foreign driver’s license for a Dutch license without redoing the test. And even all of your family members at the same address as the holder of the 30% ruling don’t have to redo the test.