30% Ruling
Make your compensation package more attractive to international talentfrom assessing eligibility to application, ensuring speed and approval.


Eligibility Assessment
We conduct a thorough review to determine whether your employees qualify for the 30% ruling, verifying that all necessary conditions are met before proceeding with the application.
Application Assistance
We manage the entire 30% ruling application process, working with both your company and the global talent to prepare and submit the documentation. Our team handles all paperwork in compliance with Dutch tax laws.
Compliance Monitoring
Once the 30% ruling is granted, we offer ongoing monitoring with changing tax laws, preventing potential penalties or issues that may arise during the employment period.Still have questions about the 30% ruling?
Let us guide you through the process to ensure compliance and smooth operations for your business.Related services

Frequently Asked Questions
To qualify for the 30% ruling, employees must meet specific conditions:
- They must earn at least the minimum salary threshold set by the Dutch government.
- They must have been hired from outside the Netherlands.
- They must have lived more than 150 km from the Dutch border for at least 16 of the last 24 months before employment.
While employees can apply independently, errors in documentation may result in delays or rejections. EMG ensures every application is accurate and complete, streamlining the process for both employers and employees.
The application process typically takes 8 to 12 weeks, depending on:
- The complexity of the case.
- The volume of applications at the Dutch tax office.
- The accuracy and completeness of the submitted documents.
EMG provides expert guidance and document reviews to help employers expedite the process and avoid unnecessary delays.
Cross-border workers generally do not qualify unless they meet the 150 km requirement, meaning:
- They must have lived more than 150 km outside the Netherlands for at least 16 of the last 24 months.
EMG evaluates each case to confirm eligibility and provide tailored advice.
- Starting January 1, 2027, the tax-exempt allowance under the 30% ruling will decrease to 27%.
- Employers must adjust compensation structures to remain compliant with the new regulation.
EMG stays updated on policy changes and provides expert guidance to ensure businesses remain compliant and competitive.
Over 15 years of supporting international professionals as they build their lives and careers in the Netherlands.
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