30% (tax) rule

Coming to work in the Netherlands may entail extra expenses, so-called extraterritorial expenses. The 30% Ruling (30% Regeling) is a Dutch tax exemption for employees who were hired from abroad. Under the '30% Ruling', certain categories of international staff can receive approximately 30% of their gross salary tax-free. This is to compensate for the extra costs incurred to live in the Netherlands. HR Services is responsible for initiating the application process for this 30% Ruling. Every new employee receives a questionnaire from HR Services. On the basis of this questionnaire, HR Services determines whether the employee qualifies for the 30% Ruling.  

The 30% Ruling can only be applied to your salary after being granted by the tax administration and if you pay Wage Tax in the Netherlands. 

The 30% Ruling is incorporated within the Individual Terms and Conditions of Employment Options Scheme (IKA). 

Set of requirements

To qualify for the 30% ruling, you must meet the following conditions:

  • You have been directly recruited from abroad. This is evidenced by the employment contract signed before arrival in the Netherlands or an offer letter accepted before arrival in the Netherlands 
  • You have lived more than 150 km from the Dutch border for at least 16 months during the 2 years prior to your first working day in the Netherlands at the TU Delft. 
  • You have a paid employment contract as an academic employee with TU Delft or meet the income criteria if you have a different position. 
  • If the 30% was previously granted to you, it can be reapplied only if the maximum period of the scheme for you has not expired and the period between the two employment contracts does not exceed three months 

You might be eligible: 

  • If you have finished your PhD in the Netherlands or at a university located within 150 km of the Dutch border, have found a new job within a year, and have lived more than 150 kilometres from the Dutch border for longer than 16 months in the 24 months preceding the commencement of your doctoral research. 
  • If you have stayed in the Netherlands or within 150 km from the Dutch border for less than 8 month in the 24 months prior to your first working day in the Netherlands at the TU Delft. If you started your employment with the TU Delft before obtaining your PhD degree  
  • If you are already living in the Netherlands, but the centre of your social, legal and economic life was still outside the Netherlands.
    NOTE: you have to provide documents + motivation letter which's prove that the main of your stay was abroad 


  • You will pay less tax and social premiums. 
  • You will receive an expense allowance of up to 30% of your salary. 
  • You can exchange your driving licence for a Dutch license at a lower rate. 


  • Your benefits related to social insurances will be lower due to your reduced contribution 
  • You may not be able to opt for all options within the IKA 

Maximum term of the 30% ruling: 

  • The scheme will be granted for a maximum period of five years 
  • Earlier visits to the Netherlands in the 25 years prior to the appointment will be deducted from the 5-year term. 

More information