Can you get the 30% ruling if you already live in the Netherlands? In some cases, yes. Being physically present in the Netherlands does not always mean you are disqualified. A Dutch court case showed that someone who had already lived in the Netherlands for more than two years could still qualify for the 30% ruling, depending on the facts.
This is especially relevant for international students, graduates in an orientation year, highly skilled migrants, and employees who were in the Netherlands temporarily before starting a Dutch job.
Last updated: May 2026
What is the 30% ruling in the Netherlands?
The 30% ruling, officially called the Expat Scheme, is a Dutch tax facility for employees who are recruited from abroad to work in the Netherlands. If the conditions are met, an employer may pay part of the employee’s salary tax-free as compensation for extra costs related to working and living abroad.
The scheme is still widely known as the 30% ruling, although Dutch government sources now often use the term “Expat Scheme” or “expatregeling”.
Under the current rules, an employee generally needs to meet conditions such as:
- being in paid employment;
- having specific expertise that is scarce in the Dutch labour market;
- meeting the applicable salary threshold;
- being recruited from outside the Netherlands;
- having lived more than 150 kilometres from the Dutch border for more than 16 months in the 24 months before the first working day in the Netherlands;
- receiving a valid decision from the Dutch Tax Administration.
For 2026, the standard salary threshold for specific expertise is €48,013. For employees under 30 with a qualifying academic master’s degree, the threshold is €36,497.
Can you apply for the 30% ruling if you already live in the Netherlands?
Yes, it may still be possible, but only in specific circumstances.
The key question is not simply whether you were physically present in the Netherlands. The important question is whether you were considered to have a sufficiently permanent connection with the Netherlands at the moment you signed your Dutch employment contract.
This distinction matters because the 30% ruling is meant for employees who are recruited from abroad. The Dutch Tax Administration may reject an application if it believes the employee was already living in the Netherlands as a Dutch tax resident or was locally hired.
However, a Court of Appeal case shows that temporary residence in the Netherlands does not automatically prevent eligibility.
The 2019 Court of Appeal case: living in the Netherlands for two years and still eligible
In October 2019, the Court of Appeal in Amsterdam considered a case involving a woman with Jordanian nationality who came to the Netherlands to study.
She arrived in the Netherlands in April 2014. After arrival, she registered at a Dutch address in the Municipal Personal Records Database, known as the BRP. She also arranged Dutch health insurance and opened a Dutch bank account.
She held a residence permit for study purposes. After graduating in September 2015, she wanted to stay in the Netherlands to search for work. She therefore applied for a residence permit for the orientation year for highly educated persons.
In April 2016, she started a job in the Netherlands. Later that year, she and her employer applied for the 30% ruling.
Why did the Dutch Tax Inspector reject the 30% ruling application?
The Dutch Tax Inspector rejected the application. The Inspector argued that the employee had not been recruited from abroad because she was already living in the Netherlands when she signed her employment contract.
The Inspector also took the position that she should be treated as a Dutch tax resident at that time. Based on that view, she would not meet the “recruited from abroad” requirement for the 30% ruling.
The employee challenged this decision.
Why did the Court of Appeal disagree?
The Court of Appeal in Amsterdam did not follow the position of the Dutch Tax Inspector.
The Court considered that the employee’s stay in the Netherlands was temporary. She had first stayed in the Netherlands for study purposes and later under an orientation year residence permit. Both residence permits were limited in time.
An important factor was that it was uncertain whether she could legally remain in the Netherlands after those residence permits expired. In other words, her stay in the Netherlands did not automatically show a durable or permanent personal connection with the country.
The Court also found that several practical facts were not enough on their own to prove Dutch tax residency, including:
- having a Dutch address;
- being registered in the BRP;
- having Dutch health insurance;
- having a Dutch bank account;
- having lived in the Netherlands for study and job-search purposes.
The Court ultimately decided that she was not a Dutch tax resident at the moment she entered into the employment agreement. As a result, she could still be considered recruited from abroad and was eligible for the 30% ruling.
What does this mean for international students and graduates?
This decision is important for international students and graduates who are already in the Netherlands before starting their first Dutch job.
It shows that a previous stay in the Netherlands does not always block the 30% ruling. A student or graduate may still be able to qualify if their stay was temporary and they did not yet have a durable personal connection with the Netherlands.
This can be relevant for people who were in the Netherlands under:
- a student residence permit;
- an orientation year residence permit;
- a temporary search-year arrangement;
- a short-term academic or research stay;
- another temporary immigration status before employment.
However, each case depends on the facts. The outcome may be different if someone had already worked in the Netherlands, had a long-term residence position, or had stronger personal and economic ties with the Netherlands.
Does BRP registration mean you are automatically a Dutch tax resident?
No. BRP registration is important, but it does not automatically mean that you are a Dutch tax resident for purposes of the 30% ruling.
The Court of Appeal case makes this clear. The employee had registered in the BRP, arranged health insurance, opened a bank account, and lived at a Dutch address. Even so, the Court decided that these facts were not enough to prove a durable personal connection with the Netherlands.
Dutch tax residency is assessed based on all relevant facts and circumstances. No single factor is always decisive.
When is the 30% ruling more likely to be difficult?
An application may be more difficult if the employee already had strong ties with the Netherlands before starting the job.
Risk factors may include:
- already having a permanent or long-term residence position in the Netherlands;
- having worked in the Netherlands before the employment contract was signed;
- having a Dutch partner, family home, or long-term household in the Netherlands;
- having stayed in the Netherlands for reasons unrelated to study or temporary job search;
- not meeting the 150 kilometre rule;
- not meeting the salary threshold;
- applying too late after the start of employment.
These factors do not always mean the application must fail, but they can make the case more complex.
Current 30% ruling conditions to check in 2026
Before applying, employees and employers should check the current 30% ruling conditions carefully.
| Condition | What to check |
|---|---|
| Employment | The employee must be in paid employment with an employer. |
| Specific expertise | The employee must meet the salary threshold or fall under a specific exception. |
| 2026 salary threshold | The standard threshold is €48,013. |
| Under 30 with master’s degree | The 2026 threshold is €36,497. |
| Recruited from abroad | The employee must generally have been recruited from outside the Netherlands. |
| 150 kilometre rule | The employee must generally have lived more than 150 km from the Dutch border for more than 16 months in the 24 months before the first Dutch working day. |
| Application | The employer and employee must apply to the Dutch Tax Administration. |
| Duration | The decision can apply for up to 5 years, but previous Dutch residence or work may reduce the duration. |
What changes from 2027?
In 2025 and 2026, the tax-free allowance remains a maximum of 30%. From 2027, the maximum tax-free allowance will be reduced to 27% for many cases.
The impact depends on when the employee started using the scheme. Transitional rules may apply, especially for employees who already had a 30% ruling decision before the changes.
Because the rules have changed several times in recent years, it is important to check the latest position before applying or changing employer.
Documents that may help your 30% ruling application
If you are already living in the Netherlands and want to apply for the 30% ruling, documentation is very important.
Useful documents may include:
- your employment contract;
- your start date and first working day in the Netherlands;
- proof of where you lived before coming to the Netherlands;
- your student residence permit;
- your orientation year residence permit;
- proof that your stay in the Netherlands was temporary;
- BRP registration history;
- salary details;
- evidence that you meet the 150 kilometre rule;
- correspondence with your employer about recruitment.
The stronger the timeline, the easier it is to explain why your previous stay in the Netherlands should not automatically prevent eligibility.
Practical takeaway
If you are already living in the Netherlands, you should not automatically assume that the 30% ruling is impossible.
A temporary stay for study or an orientation year may still leave room for eligibility, especially if you were not considered a Dutch tax resident when you entered into your employment contract.
At the same time, this is a technical area. The Dutch Tax Administration looks at the full situation, not just one fact. A successful application depends on timing, residence history, immigration status, salary, recruitment, and tax residency.
If your situation is similar, it is wise to get advice before applying.
Frequently asked questions about the 30% ruling when already living in the Netherlands
Can I get the 30% ruling if I already live in the Netherlands?
Possibly. If your stay in the Netherlands was temporary, for example as an international student or during an orientation year, you may still be able to qualify. The result depends on your personal facts and circumstances.
Does studying in the Netherlands prevent me from getting the 30% ruling?
Not always. A study period in the Netherlands does not automatically prevent eligibility. In the 2019 Court of Appeal case, the employee had studied in the Netherlands and later stayed for an orientation year, but was still eligible.
Does BRP registration make me a Dutch tax resident?
No. BRP registration is relevant, but it is not decisive by itself. Dutch tax residency depends on all facts and circumstances.
Can I apply for the 30% ruling during an orientation year?
The orientation year itself does not create the 30% ruling. The ruling is connected to employment. You and your employer can apply once you start qualifying employment and meet the conditions.
Who applies for the 30% ruling?
The employer and employee apply together to the Dutch Tax Administration. The employer usually handles the application process.
What if the Dutch Tax Administration rejects my application?
If your application is rejected, you may be able to object or appeal. Whether that is worthwhile depends on the reason for rejection and the facts of your case.
Is the 30% ruling still available in 2026?
Yes. The 30% ruling, officially called the Expat Scheme, is still available in 2026 if the conditions are met.
Will the 30% ruling become 27%?
Yes, from 2027 the maximum tax-free allowance will be reduced to 27% for many cases. Transitional rules may apply depending on when the ruling started.
Need help with a 30% ruling application?
Are you already living in the Netherlands and unsure whether you can still qualify for the 30% ruling? Contact us for tailored advice. We can review your residence history, employment timeline, and application position before you apply.
Contact us about your 30% ruling situation