How to Apply for the 30% Ruling (2026, Verified)

Process Overview

The 30% ruling (expatregeling) is not automatic. Belastingdienst describes a joint request by employee and employer, followed by a formal decision.

Core item	Verified rule
Application ownership	Joint employee + employer request
Retroactive timing window	Within 4 months from start date
Normal handling time	About 8 weeks (Belastingdienst indication)
Legal instrument	Formal decision letter (beschikking)

Pre-Check Before Filing

Complete these checks before sending any form:

1. Confirm you are in Dutch payroll employment and recruited from abroad.
2. Confirm 150 km rule history (16 of 24 months before start date).
3. Confirm salary norm category for your case (standard / under-30 Master / exempt category).
4. Confirm written agreement with employer to apply expatregeling.
5. Confirm your start date and compute exact 4-month retroactive cut-off date.

Documents and Data Checklist

Exact required attachments can vary by case. Use the current official form instructions as primary reference. Typical required data points:

• Signed joint application information (employee + employer)
• Employment contract details (start date, salary terms)
• Address/residency history relevant to the 150 km rule
• Degree evidence for under-30 Master route (if applicable)
• Employer payroll identifiers requested in the form

For threshold calculation details, see Salary Threshold Guide.

Submission Flow

1. Download and use the current Belastingdienst expatregeling request form/instructions.
2. Complete all mandatory sections accurately with employer.
3. Attach required evidence and verify consistency of dates/salary values.
4. Submit via the official channel specified on the current form/instruction set.
5. Retain submission evidence and copies for audit/objection handling.

Timing and Retroactive Effect

Belastingdienst timing logic:

• Submitted within 4 months from start date: effect can start from first working day.
• Submitted after 4 months: effect can start from first day of month after submission.
• Normal handling indication: about 8 weeks.

Use absolute dates in your internal tracker (for example, “submit by August 14, 2026”), not just “within four months”.

Switching Employers

Belastingdienst states continuation with new employer is possible when conditions are met again:

• New employment starts within 3 months after previous employment ends.
• New application submitted within 4 months for retroactive effect with new employer.

The original maximum duration does not restart when changing employer.

If Rejected (Bezwaar)

If you disagree with the decision letter, Dutch tax procedure generally allows objection (bezwaar) within the decision timeline shown on the letter.

1. Read rejection grounds in detail (missing condition, evidence mismatch, timing issue).
2. Map each ground to supporting documents.
3. Submit objection with clear references and timeline proof.
4. If needed, escalate with professional tax counsel for formal proceedings.

Official Sources

• Belastingdienst: 30%-regeling aanvragen
• Belastingdienst: salary norm amounts by year
• Belastingdienst: ET costs and regeling context
• Rijksoverheid: transition and cap policy context

FAQ

Can employer apply less than full 30%?

Yes. Belastingdienst indicates the employer can choose a lower reimbursement percentage.

If my case is complex, can timing exceed 8 weeks?

Yes, complex files can take longer. Use 8 weeks as normal indication, not a guaranteed legal maximum.

Where should I go after approval?

Continue with annual filing controls in the 2026 Compliance Hub.