A Guide to the 30% Ruling for Dutch Nationals

Most people assume the 30% ruling applies only to “foreigners,” but the Dutch government doesn’t care about your passport; it cares about where you’ve been living and working. Whether you were born in Delft or Detroit, if you meet the criteria, the Tax Office (Belastingdienst) is happy to grant you the same benefits. Here is how Dutch citizens (and their children) can enjoy this tax advantage.

Busting the Myth: “I’m Dutch, so I Don’t Qualify”

The most important thing to understand is that the 30% ruling is based on residency, not nationality. To qualify as a returning Dutch national, you simply need to meet the same core requirements as any other expat:

• Recruited from Abroad: You must sign your Dutch employment contract while you are still living outside the Netherlands.
• The 150km Rule: You must have lived more than 150km from the Dutch border for at least 16 of the 24 months before you started your job.
• Salary Threshold: You must meet the salary thresholds (for 2026: €48,013, or €36,497 if you’re under 30 with a qualifying Master’s degree).

This is huge for “Accidental Dutchies”, people born abroad to Dutch parents who hold the passport but have never lived in the NL. For the Tax Office, you are an incoming specialist and eligible for the full 5-year ruling.

Read Also: 30% Rule for Graduates in the Netherlands?

The 25-Year Rule

Usually, if you lived in the Netherlands previously, those years are “deducted” from your 5-year ruling. For example, if you lived here for 2 years in the past, you only get 3 years of the ruling now. This disqualifies most Dutch people, since they have lived/worked in the Netherlands for more than 5 years.

However, there is a “reset” button. If you have lived outside the Netherlands for more than 25 years, the Tax Office ignores your previous history. You are treated as a completely fresh applicant and can receive the full 5 years of tax-free allowance.

This makes the Netherlands an incredibly attractive destination for Dutch citizens looking to “return to their roots” for the final stretch of their careers or for those who left as children and are returning as experts decades later.

The “Reverse” 30% Ruling

Did you know you can get a tax break for leaving the Netherlands? This is a hidden gem for employees assigned to work abroad by their Dutch employer.

If you are sent to work in certain “third countries” (think Asia, Africa, or parts of Latin America), you may be eligible for a tax-free allowance of 30% of your salary for the days you spend working there.

The Requirements:

• You must work in the eligible country for at least 45 days within 12 months.
• The standard 30% ruling, you don’t need a formal “decision” from the Tax Office. Your employer can apply this directly to your payroll.
• This generally applies to developing countries or countries where the Netherlands wants to encourage economic cooperation. It does not apply to most of Europe or the USA.

Bring Your Talent Home

The Netherlands is competing for global talent, including its own citizens. If you’ve spent your career building expertise in Singapore, London, or New York, the 30% ruling is the government’s way of rolling out the red carpet for your return.

Before you sign that “welcome back” contract, have Wecountancy review your strategy. From structured contract reviews to full-service applications, they ensure you and your employer have the right 30% ruling strategy in place. It’s the difference between a standard salary and a “welcome home” bonus that lasts for years.