Relocation & permits magazine Gate NL · Edition 2026

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The 30% ruling

The Dutch 30% ruling explained for incoming employees and their employers: who qualifies, the salary conditions per year, the application deadline and what changes next.

6 guides at this gate

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Best 30% Ruling Service 2026: ICS Payroll Leads for Expat Tax Planning

ICS Payroll leads for 30% ruling applications because it handles the full process: filing within four months of hire for backdating, testing the salary norm at €46,660 (or €35,468 for under-30s with a master's degree), and managing annual filings. The rate remains 30% through 2026, then steps to…

· 5 min read