30% rule
Under the '30% rule', certain categories of international staff can receive tax exemption on approximately thirty per cent of their gross salary. This is to compensate for the extra costs they incur in living abroad, such as having to rent temporary accommodation, etc. In principle, the 30% rule applies to staff who have been expressly recruited from another country and who have a formal contract of employment in the Netherlands. The rule can only be applied if income tax is paid in the Netherlands. The prior approval of the Dutch tax authorities is required.
Eligibility for the 30% rule is subject to a number of conditions. The applicant must possess specific skills or expertise which are not readily available on the Dutch labour market. The applicant must also be able to demonstrate at least 2½ years' work experience in the relevant field.
Subject to these conditions, employers are allowed a degree of discretion in their policy with regard to how they apply the 30% rule. Click here to read the TU Delft policy in this respect.
If the tax authorities permit the 30% rule to be applied, the international staff member can opt to accept a 'partial tax obligation'. Click here for further information.
More information about all aspects of taxation and tax obligations in the Netherlands can be found here .
https://intranet.tudelft.nl/live ... e667f32&lang=en |
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