Hiring a recent graduate: does the 30% ruling still apply?

You have a strong candidate who just finished a master's at a Dutch university. They are exactly the kind of hire the 30% ruling (becoming the 27% ruling from 2027) was designed to keep in the country, but the eligibility test looks different for graduates than for someone flying in from abroad. This guide walks HR and hiring managers through what to check before the offer goes out.

Why graduates are a special case

The default rule is that the ruling applies to employees recruited from abroad. A student who finished a Dutch master's has, by definition, been living in the Netherlands. Without a specific exception, they would fail the incoming-employee test the day they graduate.

The Dutch master's graduate exception exists exactly to close that gap. If the employee holds a Dutch master's degree (or foreign equivalent), was under 30 at the moment of hire, and meets the timing and salary conditions, they can be treated as an incoming employee even though they were physically in the Netherlands as a student.

The under-30 master's salary threshold

Graduates under 30 with a qualifying master's degree are assessed against a lower salary norm:

• 2026: taxable salary after the tax-free part clears €36,497 for under-30 master's holders, versus €48,013 for standard applicants.
• 2027: those thresholds rise to €38,338 for under-30 master's holders and €50,436 for standard applicants.

If the offer lands close to the standard threshold, the under-30 master's route can make the difference between a viable case and a rejected one.

The timing question, honestly

Belastingdienst reads "immediately after graduation" narrowly, typically 1 to 2 months between the graduation date and the first working day. Courts have taken a more holistic view, looking at whether the employee's center of life shifted or stayed abroad during a longer gap.

Both readings exist. Neither is fully settled. A gap of a few months does not automatically kill the case, but it does mean the evidence needs to be built with intent rather than assumed.

Center of life during studies

Living here as a student is not the same as making the Netherlands the employee's center of life. Family, main home, bank accounts, tax residency, and language of daily life all feed into that assessment. A candidate who kept clear ties abroad during studies is in a stronger position than one who fully integrated.

None of this is a checklist Belastingdienst publishes. It is an evaluation, and the outcome depends on what you can document.

What HR should confirm before the offer

• Degree qualifies (Dutch or foreign equivalent master's) and the diploma or provisional certificate is available.
• Employee is under 30 at the moment of hire.
• Gap between graduation and first working day, and what happened in that gap.
• Where the employee lived during studies, and where their family lived.
• Contract will reserve the tax-free allowance separately from the taxable salary, and payroll is briefed.
• Application will be filed within 4 months of the first working day to keep the retroactive effect.

Getting this right before the contract is signed prevents the most common category of graduate rejection.