Extraterritorial costs – the 30% Tax Rule
The '30% rule' at TU Delft entails that certain categories of international staff can receive tax exemption on approximately 30% of their scale salary.
This is to compensate for the extra costs incurred in living abroad, such as having to rent temporary accommodation. In principle, the 30% rule applies if you have been expressly recruited from another country and have a formal contract of employment in the Netherlands. The rule can only be applied if income tax is paid in the Netherlands. The prior approval of the Dutch tax authorities is required.
Read here more about the 30% rule.