30% Ruling: Which Countries Qualify?

The 150km Distance Rule

To qualify for the 30% ruling, one of the requirements is that you must have lived more than 150 kilometers from the Dutch border for at least 16 out of the 24 months before the start of your Dutch employment.

This is a geographical requirement — it does not matter which country you lived in, only how far your address was from the nearest point of the Dutch border. The distance is measured as a straight line (as the crow flies), not by road.

Eligible Countries (A–Z)

The following table lists countries and their general eligibility based on distance from the Dutch border. Countries marked ✅ have all or nearly all addresses beyond the 150km threshold.

Country	Eligible?	Notes
Afghanistan	✅ Yes
Albania	✅ Yes
Argentina	✅ Yes
Australia	✅ Yes
Austria	✅ Yes	All addresses qualify
Bangladesh	✅ Yes
Belgium	⚠️ Partial	Most addresses do not qualify. Only far south (Arlon, parts of Luxembourg province) may qualify.
Brazil	✅ Yes
Bulgaria	✅ Yes
Canada	✅ Yes
Chile	✅ Yes
China	✅ Yes
Colombia	✅ Yes
Croatia	✅ Yes
Czech Republic	✅ Yes	All addresses qualify
Denmark	✅ Yes	All addresses qualify (closest point ~350km)
Egypt	✅ Yes
Estonia	✅ Yes
Finland	✅ Yes
France	⚠️ Partial	Northern France (Nord-Pas-de-Calais, parts of Picardy) is within 150km. Paris and south qualify.
Germany	⚠️ Partial	Western Germany near NL border does not qualify. See border region table below.
Ghana	✅ Yes
Greece	✅ Yes
Hungary	✅ Yes
India	✅ Yes
Indonesia	✅ Yes
Iran	✅ Yes
Iraq	✅ Yes
Ireland	✅ Yes	All addresses qualify (~450km+)
Israel	✅ Yes
Italy	✅ Yes
Japan	✅ Yes
Kenya	✅ Yes
Latvia	✅ Yes
Lithuania	✅ Yes
Luxembourg	⚠️ Partial	Northern Luxembourg is within 150km of the NL border. Most of the country does not qualify.
Malaysia	✅ Yes
Mexico	✅ Yes
Morocco	✅ Yes
Nepal	✅ Yes
New Zealand	✅ Yes
Nigeria	✅ Yes
Norway	✅ Yes
Pakistan	✅ Yes
Philippines	✅ Yes
Poland	✅ Yes	All addresses qualify
Portugal	✅ Yes
Romania	✅ Yes
Russia	✅ Yes
Saudi Arabia	✅ Yes
Singapore	✅ Yes
Slovakia	✅ Yes
Slovenia	✅ Yes
South Africa	✅ Yes
South Korea	✅ Yes
Spain	✅ Yes
Sri Lanka	✅ Yes
Sweden	✅ Yes
Switzerland	✅ Yes	All addresses qualify
Taiwan	✅ Yes
Thailand	✅ Yes
Turkey	✅ Yes
Ukraine	✅ Yes
United Arab Emirates	✅ Yes
United Kingdom	✅ Yes	All addresses qualify (including London, closest point ~170km+)
United States	✅ Yes
Vietnam	✅ Yes

Countries That Do NOT Qualify (Generally)

Only four countries have addresses within the 150km zone. If you lived in one of these countries, eligibility depends on your exact address:

Country	Status	Details
Belgium	⚠️ Mostly ineligible	Brussels, Antwerp, Ghent, Bruges, Leuven — all within 150km. Only southern Wallonia (Arlon area) may qualify.
Germany	⚠️ Western part ineligible	Düsseldorf, Cologne, Essen, Dortmund, Aachen, Münster — within 150km. Berlin, Munich, Frankfurt, Hamburg — all qualify.
Luxembourg	⚠️ Mostly ineligible	Luxembourg City is approximately 190km from the Dutch border — borderline. Northern Luxembourg does not qualify.
France	⚠️ North ineligible	Lille (120km), Calais (130km) — do not qualify. Paris (380km) — qualifies. Everything south of Picardy qualifies.

Border Region Special Cases

For cities near the 150km boundary, the exact calculation matters. Below are major cities in border countries with their approximate straight-line distance to the nearest point of the Dutch border:

City	Country	Distance to NL Border	Eligible?
Aachen	Germany	~5 km	❌ No
Düsseldorf	Germany	~30 km	❌ No
Cologne (Köln)	Germany	~70 km	❌ No
Essen	Germany	~40 km	❌ No
Dortmund	Germany	~80 km	❌ No
Münster	Germany	~50 km	❌ No
Bonn	Germany	~100 km	❌ No
Osnabrück	Germany	~60 km	❌ No
Hannover	Germany	~200 km	✅ Yes
Frankfurt	Germany	~270 km	✅ Yes
Hamburg	Germany	~290 km	✅ Yes
Berlin	Germany	~480 km	✅ Yes
Munich	Germany	~530 km	✅ Yes
Antwerp	Belgium	~15 km	❌ No
Brussels	Belgium	~100 km	❌ No
Ghent	Belgium	~60 km	❌ No
Liège	Belgium	~50 km	❌ No
Namur	Belgium	~120 km	❌ No
Arlon	Belgium	~160 km	✅ Yes
Luxembourg City	Luxembourg	~190 km	✅ Yes
Esch-sur-Alzette	Luxembourg	~195 km	✅ Yes
Lille	France	~120 km	❌ No
Calais	France	~130 km	❌ No
Amiens	France	~230 km	✅ Yes
Paris	France	~380 km	✅ Yes

How Distance Is Measured

The 150km distance is measured as a straight line (as the crow flies) from your registered former address to the nearest point of the Dutch border. Key points:

• Not road distance — The calculation uses geodetic (straight-line) distance, not driving distance.
• Nearest border point — The distance is measured to the closest point on the Dutch national border, not to your Dutch employer or home.
• Registered address — The address where you were officially registered (similar to BRP registration in the Netherlands).
• 16 of 24 months — You must have lived beyond 150km for at least 16 of the 24 months prior to your first working day in the Netherlands.

How to Prove Your Eligibility

When applying for the 30% ruling, you need to demonstrate the 150km distance. Common proof documents include:

• Foreign municipal registration — Official registration document from your previous country.
• Rental or mortgage contracts — Showing your address during the relevant period.
• Utility bills — Electricity, water, or internet bills at the registered address.
• Employment contracts — Previous employer's records showing your work location.
• Tax returns from the previous country — Showing the same registered address.

For the full application process, see our 30% Ruling Guide and Eligibility Guide.

Frequently Asked Questions

Does the 150km rule apply to my nationality?

No. The rule is based on where you lived — your registered address — for at least 16 out of the 24 months before your Dutch employment started. Nationality or passport country is irrelevant.

What if I moved between countries?

You must have lived more than 150km from the Dutch border for at least 16 of the 24 months before starting your Dutch job. Time spent in different countries can be combined, as long as all addresses were 150km+ away from the Dutch border.

I lived in Belgium but far from the Dutch border. Do I qualify?

Possibly, but it is unlikely for most Belgian addresses. Only far southern Belgium (below Arlon, approximately 160km from the Dutch border) qualifies. Brussels (~100km), Antwerp (~15km), and Ghent (~60km) are all within the 150km zone. Use the border region table above to check your specific city.

Can I apply if I lived in the Netherlands before?

Yes. Previous Dutch residence does not automatically disqualify you. However, you must have lived outside the 150km zone for at least 16 of the 24 months immediately before your new Dutch employment start date. If you left the Netherlands and returned after sufficient time abroad, you can re-apply.