30% ruling
Eligibility assessment, application management, and financial impact analysis. The 30% ruling is the primary Dutch tax benefit for qualifying international hires and can materially change the net-pay comparison candidates see at offer stage.
Up to 30% tax-free (stepping down) for 5 years
Maximising the 30% tax ruling
Octagon assesses eligibility against the distance, salary, and expertise criteria, prepares the joint application to the Belastingdienst, and calculates the financial impact for both parties.
We advise on optimal salary structuring within legal boundaries, flag interactions with treaty positions and social security, and for employees already in the Netherlands we evaluate whether the distance criterion can still be met based on prior residency.
Positioning the benefit at offer stage
For international candidates comparing offers across European markets, the 30% ruling can decide which role they accept. Applied correctly, it materially increases net income without raising your employer cost. We frame the benefit as part of a total-compensation conversation with your candidate and provide offer-stage net-pay illustrations so candidates can compare take-home across jurisdictions with confidence.
Specific tax planning for individual employees remains the domain of a qualified tax advisor. Octagon handles the employer-side administration, monitors eligibility over time, and flags changes that affect the ruling. We also advise on complementary items that sit alongside the 30% ruling, including partial non-resident treatment, 183-day residency interactions, and pension tax treatment for international hires.
Ruling support
Eligibility assessment
Detailed evaluation against distance, salary, and expertise criteria, including analysis of prior Dutch residency that may affect eligibility.
Application management
Joint application preparation and submission to the Belastingdienst, with tracking through to approval and payroll implementation.
Financial impact modelling
Net salary calculations comparing scenarios with and without the ruling, including the step-down schedule and interaction with pension contributions.
Salary structuring advice
Optimal gross-to-net structuring that maximises the tax-free component while maintaining compliance with Dutch tax law.
Net-pay illustrations
Offer-stage net pay calculations so candidates can compare total compensation across jurisdictions before accepting the role.
Ongoing compliance
Monitor eligibility throughout the ruling period, flag changes that affect entitlement, and coordinate with qualified tax advisors for individual planning questions.
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