Tax Information
The Dutch tax system in 2025 is structured around income tax (Boxes 1–3), VAT, and corporate tax. The biggest change is the introduction of three income tax brackets and reforms in Box 3 savings/investments. Expats should also note the updated 30% ruling salary thresholds.
30% Tax Ruling
The 30%-ruling allows employers to grant certain employees having special skills or expertise which are scarce or absent on the Dutch labour market, a maximum tax-free allowance of 30% of their salary.
Can I apply for the Expat Scheme (30% facility) if I come to work in the Netherlands?
To qualify, the employee must - amongst others - qualify:
Requirements to apply for Expat Scheme
Note: often international companies offer tax services to expats via special tax consultants.
For more information: Dutch Tax Authorities - English website
See section I am a partner for more information
Make an appointment with an employee of the Tax Administration
Do you need help with your taxes or benefits? You can schedule an appointment online. You can visit a tax office or support point, or speak to a representative by phone or video call. Would you like to arrange a video call? Scroll down to see the steps you need to follow to join the video call.
Make an appointment with an employee of the Tax Administration | Tax Administration