Evaluation of the 30% tax rule

15 Mar 2017 | Genoveva Geppaart

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The main objective of the 30% tax ruling is to attract international employees with specific skills or expertise to work in the Netherlands. According to a report from the Court of Audit (Algemene Rekenkamer) in 2016, the effectiveness of this rule has never been investigated properly. 


A majority of the House of Representatives (TweedeKamer) wants the Minister of Finance to reconsider this benefit. 


No complicated administration

In order to execute the 30% tax rule, there is no complicated administration needed.  You just have to look if the salary level is higher than €37,000 annually in 2017. If that is the case, the employee is allowed to apply this rule.



Following the recommendations of the Court of Audit and the discussion in the House of Representatives, the 30% tax rule will be evaluated periodically. In 2017 the first evaluation will take place. The Ministry of Finance asked Dialogic, an independent research and consultancy firm, to evaluate the efficiency and effectiveness of the 30% tax ruling. For this purpose, a survey is available on


The results of the evaluation are expected in the course of 2017. 

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