What is the 30% Facility taxation scheme?
If you are relocating to the Netherlands for work from another country, you may encounter a higher cost of living than you are accustomed to. This could be due to higher living expenses in the Netherlands or additional costs associated with relocation.
You and your employer may choose to apply for the 30% Facility taxation scheme, which allows 30% of your salary to be paid tax-free.

Who can make use of the 30% Facility?
The more favourable taxation application is possible if you are a professional in employment, having specific qualifying expertise that is hardly found or not available on the Dutch labour market. You must be recruited from outside the Netherlands and obtain approval from the authorities to qualify for the 30% Facility taxation scheme.
What is the validity period of the scheme?
The authorities' decision will usually be valid for a maximum of five years. You may receive a shorter duration of the scheme if you have previously lived in the Netherlands.
What are the eligibility criteria and conditions?
Salary and expertise
To qualify for the 30% Facility taxation scheme, you must meet one of the following conditions:
You must have emoluments of at least EUR 46,107 gross per annum, payable under the contract of employment, if you are 30 years of age or above.
You must have emoluments of at least EUR 35,048 gross per annum, payable under the contract of employment, if you are under the age of 30.
You are employed to conduct research at a designated research facility.
You are employed as a doctor in training to become a specialist.
Place of acquiring employment
You must also be recruited from outside of the Netherlands requiring to relocate; including from Aruba, the BES islands, Curacao or Sint Maarten.
Previous residence
You must meet the following conditions:
You have not lived or worked in the Netherlands before; or
If you have lived in the Netherlands before, you must have been away from the Netherlands, at least 150 km from the border, for 16 months in the past 24 months. This includes being away from nearby countries, being Belgium, Luxembourg, parts of Germany, France, and the UK.
If you have worked in the Netherlands before, you must:
Have not worked in the Netherlands for the last five years;
Have lived more than 150 km from the border when your previous employment in the Netherlands started;
Have had the 30% Facility applicable to you during your previous employment.
Subject to further vetting by the Dutch Tax Administration.
IRIS THAUMAS support
As part of out payroll services, we are offering the service of applying for a 30% Facility Taxation scheme. We will be guiding you through the process, instructing on each step, collecting additional information, and following the submission process to the authorities.
Further information
If you have any questions, feel free to contact us on support@iristhaumas.com.
Notice
The information provided here is intended for general guidance and does not constitute legal advice. Figures and rates are relevant to the year 2024.
Source - Tax Administration (Belastingdienst)
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