Is there an official country whitelist?

No. The practical test is address history and distance from the Dutch border, not nationality.

What is the core distance test?

For at least 16 of the 24 months before the first Dutch workday, residence must be more than 150 km from the Dutch border.

Can someone in Germany or France still qualify?

Sometimes yes, sometimes no. It depends on exact residence address and timeline, not country name alone.

Can Belgium or Luxembourg addresses qualify?

Belastingdienst indicates the expatregeling cannot be used for employees from Belgium and Luxembourg under this rule.

30% RULING

30% Ruling Countries (2026): Use Address-Based 150 km Verification, Not Country Lists

Verified guide to the 150 km rule for the Dutch 30% ruling: 16-of-24-month test, address evidence checklist, and border-case workflow.

📖 9 min read 🔄 Last verified Apr 2026

Map and address records used to verify 30% ruling 150 km condition

Why Country Lists Fail for Real Eligibility Checks

Search users often ask: “Which countries qualify for the 30% ruling?” The legal check is not a country whitelist. It is an address-and-time test tied to your first Dutch workday.

Country-only pages create false positives and false negatives. A person in one part of Germany can qualify while another person in a border area cannot.

Verified 150 km Rule (2026)

Belastingdienst states that the expatregeling applies only if the employee, in the 24 months before the first workday in the Netherlands, lived for more than 16 months at a distance of more than 150 km from the Dutch border.

Belastingdienst also explicitly notes that this means the scheme cannot be used for employees from Belgium and Luxembourg, and that parts of Germany, France, and the United Kingdom can also fall inside the non-qualifying border zone.

Evidence Pack You Should Prepare

Prepare records for the 24-month lookback period before your first Dutch workday:

Residence addresses with exact dates (move-in / move-out)
Supporting documents (municipal registration, lease contracts, utility or bank correspondence)
A dated distance check method for each address (same method for all addresses)
A month-by-month summary showing whether each month is above 150 km

Keep this package with your application records. Border cases are often documentation cases, not only tax-interpretation cases.

Address-Based Workflow (Step by Step)

Set your first Dutch workday as the anchor date.
Count back exactly 24 months.
List every residence address in that period with dates.
Measure each address to the Dutch border with one consistent method.
Mark each month as “over 150 km” or “150 km or less.”
Confirm whether you have more than 16 qualifying months.
Then continue to salary norm and application timing checks.

Next practical step: How to Apply for the 30% Ruling.

Border Region Cases and Exceptions

Belastingdienst publishes specific exception pathways for some border-region return situations. Do not generalize these exceptions without checking the full condition set on the official page.

If your case involves prior Dutch employment or multiple cross-border moves, treat it as a documentation-heavy case and verify with payroll/tax professionals before final contract terms.

Official Sources

FAQ

Does nationality matter for this test?

The published distance condition is residence-based. Nationality alone does not determine this criterion.

If I moved several times, can I average distances?

No. Use month-level residence history and test each address period against the distance rule.

Should I continue if distance looks borderline?

Yes, but document it tightly and run a professional pre-check before filing.