You live more than 150 kilometres away from the Dutch border

To qualify for the 30% facility, you must have lived outside the Netherlands for more than 16 months of the 24 months prior to your first working day in the Netherlands. The location of the place where you lived has to be more than 150 kilometres in a straight line from the Dutch border.

If you are starting employment in the Netherlands, you are only permitted to have lived in the Netherlands for a maximum of 8 months in the 24 months prior to your first working day.

Please note!

Did you work in the Netherlands before and did you qualify at that time for the 30% facility? And did you live outside of the Netherlands again after that? In that case the 150-kilometre criterion is not valid if your former employment in the Netherlands:

  • began a maximum of 8 years ago, and
  • at that time - in the previous 24 months for more than 16 months - you were living more than 150 kilometres in a straight line from the Dutch border.

Exception for PhDs

Are you an employee with a doctoral degree (PhD)? And did you start working in the Netherlands within 1 year of obtaining your PhD? Then you must have lived more than 150 kilometres from the Dutch border for longer than 16 months in the 24 months preceding the commencement of your doctoral research.

It is permissible to have lived in the Netherlands, or within a radius of 150 kilometres from the Dutch border, during your doctoral research in the Netherlands - or within a radius of 150 kilometres from the Dutch border. 

It is permissible to have lived in the Netherlands between the completion of your degree and the start of your employment in the Netherlands, or within a radius of 150 kilometres from the Dutch border.

Javascript is disabled in this web browser. You must activate Javascript in order to view this website.