Freelance KvK Income and the 30% Ruling
Short answer: usually not disqualifying. What the Belastingdienst actually checks, and how to address freelance KvK income in your application annex.
By the founder · Last updated 2026-05-21
Freelance KvK income during studies usually does not disqualify you from the 30% ruling. What matters is whether the freelance work itself would have qualified as the recruited-from-abroad role, and whether your post-graduation employment is clearly a new, separate qualifying job.
What the Belastingdienst looks at
Three things: scale of the freelance work, nature of it relative to the qualifying role, and the chronology. Small student-level freelance work in an unrelated field is rarely a problem. Substantial Dutch employment-like income in the same field is.
How to address it in the annex
- State the freelance activity clearly with dates and turnover.
- Explain the field and why it is distinct from your qualifying role.
- Confirm it ended (or continues unrelated and below a material threshold).
- Reference the recruited-from-abroad framing for the new qualifying role.
What about a Dutch BV?
A pre-existing BV that paid you employment-like income before the qualifying job is a materially higher risk. The annex needs to explain the structure, the activities, and why the new role is the qualifying employment rather than a continuation. A written expert verdict before submission is worth it for these cases.
Next
Run the free check and flag the freelance income; the result will tell you whether your situation is treated as straightforward or borderline.