30% Ruling Application (Expat Tax Facility)
Netherlands Tax Filing for US Entrepreneurs and International Talent
The expat tax facility (commonly known as the 30% ruling) offers a significant tax benefit to highly skilled professionals relocating to the Netherlands. It allows up to 30% of gross salary to be paid tax-free. From 01-01-2027, this benefit will be reduced to 27%, making early application more valuable than ever.
Key Benefits of Our Service

Reduced Tax Burden:
Up to 30% of your income (27% starting 2027) is tax-free under the expat facility.

Compliance Assurance:
We assist employers in correctly applying the expat facility within payroll systems (with our payroll service).

Efficient Application Process:
Expert guidance to simplify and expedite your 30% ruling application.
Our Service Includes:

Eligibility Assessment:
Evaluation of your qualifications to confirm eligibility for the 30% ruling.
Document Preparation:
Assistance in gathering and organizing essential paperwork for your application.
Application Submission:
Complete filing of your application with the Dutch Tax Authority to ensure accuracy.
Employer Coordination:
Guidance for employers on proper payroll adjustments and compliance.
Appeal Support:
Assistance in challenging rejected applications or seeking reconsideration.
Ongoing Compliance:
Ensuring your 30% ruling status remains valid and aligned with Dutch regulations.
Unlock the benefits of the 30% ruling with our expert guidance
Step-by-Step Process

Initial Consultation:
Assessment of your background, employment details, and relocation status.

Eligibility Confirmation:
Verification that your qualifications meet the Dutch tax authority’s criteria.

Document Preparation:
Gathering essential documents, including your employment contract and relocation details.

Application Submission:
Filing your 30% ruling request with the Dutch Tax Authority.

Status Monitoring:
Tracking your application status and ensuring all required follow-ups are managed.
Common Mistakes to Avoid

Missing Documentation:
Failure to provide complete paperwork can delay or reject your application.

Incorrect Payroll Setup:
Employers failing to implement the 30% ruling correctly may risk penalties.

Late Submission:
Delayed filing can result in losing your eligibility for the 30% ruling.
Why Choose Us?

Specialized Tax Expertise:
Deep knowledge of the 30% ruling and the evolving expat tax facility framework.

Full-Service Support:
From eligibility assessment to post-approval compliance.

Employer and Employee Coverage:
Services available for individuals and companies alike.

Visa-Linked Insights:
Guidance that aligns tax filing with startup and self-employed visa paths.

Timely and Proactive Assistance:
Early planning ensures you benefit fully before the expat facility changes in 2027.
Frequently Asked Questions (FAQ)
01 Who qualifies for the 30% ruling (27% from 2027)?
Highly skilled employees recruited from abroad who meet salary and relocation criteria may qualify.
02 What is the salary threshold for the 30% ruling?
The minimum taxable salary must meet Dutch Tax Authority requirements (that are subject to change). We’ll confirm your eligibility based on your salary details.
03 Can I apply for the 30% ruling if I’ve already started working in the Netherlands?
Yes! However, applications must be submitted within four months of starting employment to apply the ruling retroactively.
04 How long does the 30% ruling last?
The ruling is valid for up to five years, provided you continue to meet the requirements.
05 Can my employer handle the application, or do I need to apply myself?
Your employer applies in the name of both parties. We support employers in submitting the application correctly.
06 What happens if my application is rejected?
We provide appeal support to contest unfavorable decisions or correct application errors.
07 Can I make use of 30% ruling if I am self-employed?
Yes, provided basic salary and relocation criteria are met, and you operate as a legal entity.

Want to Know More?
Start your new chapter in the Netherlands — Contact UnitCity today!