blog.
Longer reads on the situations that come up most often in 30% ruling applications.
Do I qualify for the 30% ruling?
The core conditions, the exceptions people miss, and the grey area in between. Here is the plain version.
Just graduated in NL? You may still qualify
The rule that seems to shut you out has an exception built for graduates of a Dutch master's program.
What changes in 2027, and who it affects
If your ruling already started, the 2027 change probably matters less than the headlines suggest. The plain version, by start year.
Center of life: what Belastingdienst actually checks
Studying or living in NL before your hire does not automatically move your center of life. What it comes down to is evidence.
Freelance income during studies: does it disqualify you?
It rarely ends the case on its own. What matters is how the activity is explained.
Switching jobs: how to keep your 30% ruling
In most cases changing employers does not lose the benefit, as long as the handover is done properly.
How much do you need to earn to get the full 30%?
The 30% ruling is not a flat 30% for everyone. The salary to qualify, the salary for the full benefit, and the under-30 master's case.