The 30% ruling application is yours to file, as the employer. It is a paper form with one hard deadline. You have four months from the first workday. We prepare it, file it and track it to the beschikking, the written decision from the Belastingdienst.
We work with scale-ups, SMEs and international teams across the Netherlands.
20,000+
clients helped since 2018
Application service
You and your employee sign one joint request on paper and file it with the Belastingdienst. We prepare that request, collect the right documents and file it. The ruling applies when you recruit the employee from outside the Netherlands. Where your hire lived before the job also counts. A hire from just over the border may not qualify. Our 30% ruling guide explains who does. Does your employee come from another Dutch employer? Then you file the joint request again, which works only when less than three months separate the two jobs. With the ruling in place you pay part of an international employee's salary tax-free.
The salary norm is what gates it. In 2026 the taxable salary has to stay above €48,013 once the tax-free part comes off. For hires under 30 with a Dutch academic master's the norm is €36,497 in 2026. If the salary slips under the norm during a year, the ruling ends at your company. The correction then runs back to 1 January. These 2026 norms cover employees whose ruling first reached a payslip from 2025. Our 30% ruling salary threshold guide tracks each year's amount.
After the beschikking we send your salary administrator a written instruction. It states the tax-free amount and the start date. If the decision arrives after the first payslip, your administrator corrects it.
The tax-free part has a ceiling. In 2026 it stops at €78,600 a year, reached at a salary of €262,000.
The ruling lasts five years at most. An earlier stay in the Netherlands shortens it.
Want the rules behind the ruling? Our guide to the 30% ruling covers eligibility in depth.
Where to start
Three moments employers bring us in.
You have never applied before. We walk you through the conditions once and run the application for you.
How we helpGrowing teamEvery new hire gets the same route. We check, we file and your salary administrator gets it on paper.
How we helpDeadline closeApply within 4 months of the first workday and the ruling applies from day one. Miss it and months are gone for good.
How we helpHiring from outside the EU? Read how hiring highly skilled migrants works
The same route for every hire, so your HR team always knows where the application stands.
We go through the role, the salary and the conditions in one short call.
We draft the application, collect the documents and give you the salary clause the ruling needs.
Both signatures go on one paper form. We post it early, since the deadline counts from the receipt date. The Belastingdienst decides in about 8 weeks once we file a complete application.
Once the beschikking arrives your salary administrator gets a written instruction from us.
Looking ahead
From 2027 the tax-free part drops to 27%, but not for everyone. What decides it is the first payslip that applied the ruling, not the date you filed and not the employee's start date.
These employees keep 30% for the rest of their term. Their salary norm stays at the 2024 level, so the 2026 amount does not apply.
See the salary normsThe 2024 groupFrom 2027 these employees move to 27%. They keep the salary norm from the 2024 rules, not the 2026 amount.
See what 27% means2025 and laterFrom 2027 they go to 27% and to a higher salary norm. The 2027 amount follows from the indexation and is not published yet.
See the 2026 normsWe map your current team against these three groups before you budget for 2027. We tell you the 2027 amount as soon as it is published. The [30% ruling salary threshold](/en/dutch-tax-system/30-ruling-netherlands-salary-threshold) guide publishes the new norm each year.
“Employers rarely lose the ruling on eligibility. They lose it on timing and paperwork. My job is to make sure your application is complete, signed and in on time.”
Kaylee Voorpostel
Senior Tax Advisor
Your advisor
You speak directly with a dedicated advisor who knows the ruling and answers your questions about it. The same person handles every application your company sends us.
Pick a time this week. Free and without obligation.
Message your advisor on WhatsApp about a hire, a deadline or a salary norm.
Call +31 20 2170120 and ask about the 30% ruling for employers.
Pricing
Your price depends on the number of hires. You hear it in the first call and get it in writing.
Several hires a year? We agree one fixed route and price for all of them.
Does your new employee also need a Dutch tax return? See our tax return service
We do extra work only after you approve a new quote.
Of course you can apply yourself. We take over the form, the preparation and the handover. Nothing slips between HR and your administrator. The pay run itself stays with your own salary administrator.
Reviews
They are really efficient, fast, clear and really helpful at every moment.
Ivar was amazing, clear, and patient enough to explain and answer our questions. Really recommend taxsaver service.
Always available to assist you and help you all through the process. Highly recommend!
Frequently asked
What HR teams ask us most about the 30% ruling employer application. Not seeing yours? Ask your advisor
Your next hire?
Tell us about your hire in a free 20-minute call. In that call you hear whether the ruling fits and what we need. Then you decide.
What's included
Your real term worked out before the offer
Filed inside the 4-month window
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