30% Ruling Guides and Resources
How the 30% ruling works, twelve borderline cases, and longer reads from the founder.
The 30% ruling, explained in plain English. The rules, the conditions, the recent changes, the exceptions.
Read the 30% Ruling Rulebook casebook.Twelve borderline 30% ruling cases and how they were decided.
See twelve borderline 30% ruling cases blog.Longer reads on the situations that come up most often in borderline 30% ruling applications.
Read the 30% ruling blog: founder-written guidesFor individuals
The 30% ruling guide: eligibility, value, and everything that matters
What the ruling is, what it is worth, who qualifies, and how an application works.
Read guideDo I qualify for the 30% ruling?
The core conditions, the exceptions people miss, and the grey area in between.
Read guideJust graduated in the Netherlands? You may still qualify
How the Dutch master's exception works when you were already living here.
Read guideThe 30% ruling becomes the 27% ruling in 2027
What the change means by start year, and the higher salary thresholds that come with it.
Read guideCenter of life: what Belastingdienst actually checks
Why studying or living here first does not automatically move your center of life.
Read guideFreelance income during studies: does it disqualify you?
Why a KvK registration rarely ends the case, and how to explain the activity.
Read guideSwitching jobs: how to keep your 30% ruling
The three-month continuity window and the steps that keep your benefit intact.
Read guideHow much do you need to earn for the full benefit of the 30% ruling?
The salary to qualify, the salary for the full benefit, and the under-30 master's case.
Read guideFor employers
The 30% ruling for employers: a practical guide for HR and hiring managers
Your role in the application, contract-stage decisions, and filing deadlines.
Read guideHiring a recent graduate: does the 30% ruling still apply?
The Dutch master's exception, the under-30 salary norm, and what to check before the offer.
Read guideMoving a freelancer onto payroll: the 30% ruling angle
The incoming-employee test and the 24-month lookback before you draft the contract.
Read guideA 30% ruling application was rejected: what employers can do next
Reading the decision, the six-week bezwaar window, and when to refile instead.
Read guide