The 30% ruling

Expats working for a Dutch employer in the Netherlands may qualify for the 30%-ruling. Under this ruling, up to 30% of your salary can be paid tax-free. To apply for a 30% ruling IRES Netherlands works closely together with Prezenter Europe.

Moreover, under the 30%-ruling, the expatriate has the choice to be taxed as if he were a non-resident (deemed non-resident). This means, that in the Netherlands the expatriate is only taxed on income from Dutch sources, such as his salary (limited taxation). Other income like interest, dividend and income from foreign real estate is then not taxable in The Netherlands

The 30%-ruling is granted for 5 years maximum.