The 30% ruling

Expatriates coming to work for a Dutch employer in the Netherlands may qualify for the 30%-ruling. Under this ruling, 30% of the salary is paid tax-free.

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, in addition to other things, 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 not taxable.

The 30%-ruling is granted for 8 years maximum.