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    The handbook

    12 borderline 30% ruling cases and how they were decided

    Direct answers to the twelve scenarios that come up most often in the free eligibility checker.

    By the founder · Last updated 2026-05-23

    Each case below opens with the direct answer in the first sentence, then explains. If your situation matches one of these, take the free eligibility check for a personalised verdict, or read how the ruling works for the underlying rules.

    Quick comparison

    • Master's + short gap: usually eligible.
    • Modest freelance during studies: usually eligible with documentation.
    • Lived in Belgium / border region: usually not eligible unless 16-of-24 rule met.
    • Returning Dutch national: eligible if conditions met; duration reduced.
    • Late application: eligible going forward; lose retroactive months.
    • Salary near threshold: depends on guaranteed base, not bonuses.

    Can I get the 30% ruling if I graduated from a Dutch master's and started work six months later?

    Yes, in most cases. The Court of Appeal has interpreted the 'immediately after graduation' language flexibly. Gaps of several months for a zoekjaar (orientation year) are normally accepted, provided you can show continuity of intent and effort to find qualifying employment.

    Does freelance KvK income during my studies disqualify me?

    Not automatically. The condition is being 'recruited from abroad' for the qualifying role. Modest freelance work alongside studies that is unrelated to your post-graduation employer generally does not break that link. Substantial Dutch employment-like income can. Document the nature, scope, and disconnection of the freelance work.

    I switched from a zoekjaar visa to a highly-skilled migrant permit. Can I still apply?

    Yes. The 30% ruling is independent of the residence permit category at the time you start the qualifying job. What matters is the 150km rule at original entry, the master's exception (if relevant), and the salary threshold once employed.

    I lived in Belgium before moving to the Netherlands. Am I excluded by the 150km rule?

    Usually yes, because Belgium sits inside the 150km radius. The exception is if you lived more than 150km from the Dutch border for at least 16 of the 24 months before starting work, in which case shorter intermediate stays do not disqualify you.

    I am a Dutch national returning after years abroad. Can I get the ruling?

    Yes, if you meet the 150km / 16-of-24-months rule and the salary threshold. Nationality is not a criterion. Previous Dutch residence within the 25-year lookback period will reduce the maximum duration.

    My employer applied late, more than four months after my start date. Did I lose the benefit?

    No, you have not lost the ruling itself, only the retroactivity. Late applications take effect from the first of the month following submission, meaning you forfeit the months in between.

    I am paid below the salary threshold but receive bonuses that push me above. Do bonuses count?

    Only fixed, guaranteed taxable salary counts toward the threshold on an annualised basis. Discretionary bonuses, allowances, and benefits in kind generally do not. Structure matters: a higher base with smaller bonus often qualifies where the reverse does not.

    I am under 30 with a master's. Do I lose the lower threshold the day I turn 30?

    The lower threshold applies as long as you are under 30. The month you turn 30, the standard threshold applies. Plan your salary structure with this transition in mind.

    My role is more 'general' than 'specialist'. Will Belastingdienst challenge the scarcity?

    Possibly. Scarcity is assessed against the Dutch labour market for the specific role and seniority. A well-documented annex describing the role, required expertise, and recruitment difficulty is the practical answer to this risk.

    I am applying after a PhD in the Netherlands. Am I eligible?

    PhD candidates and recent PhDs are treated similarly to master's graduates for the exception. The same 'immediately after' principle applies. Document the gap, if any, and your home address during the program.

    I was rejected on the first application. What now?

    You have six weeks from the decision date to file a bezwaar (formal objection). Many rejections in borderline cases are reversed at the objection stage with stronger documentation. If still rejected, you can appeal to the tax court.

    Can I keep the ruling if I change employer?

    Yes, provided no more than three months pass between jobs and the new employer files a fresh application referencing the original ruling. The remaining duration carries over.

    Where these answers come from

    These cases are drawn from public case law (including Court of Appeal rulings such as ECLI:NL:GHAMS:2020:1946 and case 22/01157), Belastingdienst guidance, and the founder's own borderline application. They are general information, not legal or tax advice. For a personalised view, take the free check.