Can I get the 30% ruling if I'm Dutch and moving back from the US?
Short answer: Dutch nationality does not by itself exclude you from the 30% ruling. The test is whether you were recruited from abroad, lived more than 150 kilometres from the Dutch border for more than 16 of the 24 months before starting Dutch work, and meet the salary threshold. Many Dutch professionals returning after years in the US can qualify.
Written and reviewed by Anthony Walsh, Selanis. Last reviewed 2026-10-06.
Why it works this way
The ruling lets an employer pay part of the salary tax-free to compensate for extra costs of working away from home. The planned step-down to 20% then 10% was scrapped: the rate stays 30% through 2026 and drops to 27% from 2027. It is about where you lived, not your passport.
The employer and employee must apply jointly, and the application timing matters: if filed within four months of starting work, the ruling applies from the start date. Late filing means it only applies from the following month.
The ruling is limited to a maximum period (currently five years) and is reduced by earlier periods of Dutch residence or work within the previous 25 years, so a returning national with prior Dutch employment may get a shorter period.
The expensive mistake: Assuming the ruling is only for foreigners
Returning Dutch nationals often never ask their employer, and the four-month window passes. Raise it during the offer negotiation.
What to do
- Document your US residence — Keep proof of US address for the 24 months before your Dutch start date.
- Check the salary threshold — Confirm your taxable salary meets the current-year minimum, after the ruling is applied.
- File with your employer in four months — Make the joint application part of onboarding, not an afterthought.