You possess a specific expertise

You can use the 30%-facility if you have a specific field of expertise that is not or is only barely available on the Dutch employment market. You are deemed to possess that expertise if your salary not including the tax-free allowance in the Netherlands is at least in: 

  • 2018: € 37,296
  • 2017: € 37,000
  • 2016: € 36,889 
  • 2015: € 36,705
  • 2014: € 36,378

You are under the age of 30 and have a Master's degree

Are you under the age of 30 and did you obtain a Dutch university Master’s degree or an equivalent degree in a country other than the Netherlands? If so, you can use the 30% facility if your salary not including the tax-free allowance in the Netherlands is at least in: 

  • 2018: € 28,350
  • 2017: € 28,125
  • 2016: € 28,041
  • 2015: € 27,901
  • 2014: € 27,653

You are conducting scientific research

Does your work in the Netherlands involve conducting scientific research at a designated research institution? In that case, you can always make use of the 30% facility. The amount of your salary is not important for this purpose.

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