Conditions and requirements 30% facility
Are you planning to work in the Netherlands temporarily? You may experience higher cost of living than you are used to, for instance, because living expense here are higher than in your country. If so, your employer may compensate you for these so-called ‘extraterritorial costs’ untaxed. They may also choose to pay you 30% of your salary, extraterritorial costs included, tax-free.
You qualify for the 30% facility if you meet the following conditions:
- You were recruited outside the Netherlands or you were stationed here.
- You are an employee
- You have a special skill or expertise that is hard to find on the Dutch labour market.
- In the 2 years before your first working day in the Netherlands, you lived for more than 16 months outside the Netherlands and at least at 150 kilometres from the Dutch border. Read more about this on our page You are living at 150 kilometres or more from the Dutch border.
- You have a valid 30% facility decision.
The validity period is mentioned in the decision itself. Read more about this on our page You have a valid decision.
If you decide to stop working before the end of that period, your right to the 30% facility will end as well.
- Changing employer in the interim? In that case, the following rules apply.
Would you like the 30% facility to apply to you? File an application together with your employer. We will notify you within 10 weeks after receiving your application.