In the Netherlands and Belgium, foreign nationals can receive a 30% tax relief for 5 years, provided they meet certain conditions. Dutch employers can pay you 30% of your salary tax-free.
What is the 30% Tax Ruling?
The Netherlands and Belgium offer a unique tax break for foreigners known as the 30% facility or the “Tax Ruling”. 30% of your gross salary will be untaxed for 5 years if your application is approved.
It is an attractive fiscal benefit for non-Netherlands nationals who transfer or are recruited from abroad by a Dutch employer.
This tax relief in both the Netherlands and in Belgium is valid for a total of 5 years for foreign residents, regardless of how many different employers you have within that time frame.
In Belgium the 30% benefit may be extended for an additional 3 years under certain conditions.
How Much Does The Application Cost?
If you are a foreign national working in Belgium, the Tax Ruling application costs EUR 500.
If you are a foreigner working in the Netherlands, the application is EUR 800.
The cost will need to be covered by your employer. Dutch and Belgian employers will have the option to opt-in benefits and extras when they request a quote for a full-time EOR employee.
The application process will be handled by Deel’s provider, which may request additional documentation directly from you.
Additional fees may apply in the rare event that the application requires extra effort, like if the application is rejected or authorities ask for more information.
What if I have already been granted the 30% facility but am now changing employers?
It costs EUR 800 every time an employee changes employers.
If you have already been granted the 30% facility benefit but are in the process of changing employer, you must update the application within 3 months of the end of your former job.
You must share with Deel a copy of the initial granting document.
If the company agrees on paying the fee and the process begins, the agreement will require an amendment.
How long does it take?
The application process generally takes 10 weeks and it will be completed by Deel’s 30% Ruling Team.
Employees will be able to select if they are eligible and want to apply.
Deel will ask for a series of documents to begin the application.
Once the Tax Relief is granted, Deel’s 30% Ruling Team will send you a confirmation email and we will make an addendum to the contract to indicate the date that the benefit was granted.