30% ruling for firms
The Dutch expat scheme (Article 31a Wage Tax Act 1964) is applied for jointly by the employer and the employee. As a tax advisor, HR firm or relocation company you file it on behalf of your clients. Here are the conditions, the 2026 salary threshold and the filing deadline, plus the tool that fills in the request in the official tax format with a cover letter: ready to review and file.
With the 30% ruling, an employer reimburses part of an incoming employee's salary tax-free as a contribution towards extraterritorial costs. The employer and employee apply jointly. These are the points your firm checks.
The employee must meet four core conditions:
Since the 2025 Tax Plan, the Dutch tax authority applies the "recruited from abroad" criterion more strictly. If the employee was already in the Netherlands when hired, flag this for your firm's review.
In 2026, taxable salary after the benefit must be at least € 48,013 (gross approximately € 68,590). For employees under 30 with a master's degree: € 36,497 taxable (gross approximately € 52,139). Note: the threshold is tested on salary after the 30% benefit, not before. The basis for the 30% ruling is capped at € 262,000 (the Balkenende norm). The maximum tax-free reimbursement is therefore € 78,600 in 2026 (30% of € 262,000).
File within four months of the first working day and the ruling applies retroactively to that first day. File later and the ruling only starts from the month after the application. Retroactive effect is lost. Monitoring that deadline is your firm's responsibility.
The ruling lasts a maximum of 60 months. Rulings granted from 2024 onwards are subject to a 27% rate from 1 January 2027. Rulings granted before 2024 are covered by transitional provisions. Check the current rates at belastingdienst.nl as the rules have changed several times recently.
Source: Dutch Tax Administration on the expat scheme (30% ruling). Last updated: June 2026.
Employer, employee, employment and the facts the application needs. Have an employment contract or decision as an upload? The tool reads it so you do not retype anything. A model only reads the upload, it never decides the numbers. Each application is a separate file: one request per employee per employer.
The form-filling is deterministic: the same data gives the same request every time. Alongside the filled form you get a cover letter that matches the application and that your firm can put on its own letterhead.
You get back the request in the official Dutch tax format and the letter on your own letterhead. The review, the signature and the filing stay with your firm. Lowkey is a processor, not the controller.
Built for these firms
What the tool does and does not do
Pricing
€ 39 / document, excl. VAT
You are billed per finished document, collected monthly through Stripe. No seats, no minimum, no setup fee. Draft, review and discard as much as you like. You only pay when a document is produced.
Each application is processed separately: one request per employee per employer. The tool is built to handle multiple files one after another. You enter data per file, the tool produces documents per file, and you pay per finished document.
Yes. The tool fills in the Dutch tax authority form and drafts the cover letter based on the data you supply. Your firm or the employer checks and files. Lowkey is a processor (verwerker) under GDPR, not the controller. Responsibility for accuracy stays with the filing party.
Two documents: (1) the completed expat scheme request in the official Dutch tax authority format, and (2) a cover letter on a template your firm can put on its own letterhead. Both are ready to review and send.
Yes. The tool uses the current thresholds. For 2026: taxable salary after the benefit must be at least € 48,013, or € 36,497 for employees under 30 with a master's degree. Thresholds are updated when the tax authority publishes new figures. See the current thresholds on belastingdienst.nl.
The 30% ruling request in the official Dutch tax format, plus a cover letter for your own letterhead. Ready to check, sign and file.
No. The tool fills in the application from the data you provide and drafts the letter. The test against the conditions and the filing stay with your firm.
No. Uploads and data are processed to produce your form and then discarded. We keep a billing line, never the contents. Everything runs on EU infrastructure. Read how we handle data.
€ 39 per finished document, excl. VAT. No subscription, no seats, no setup fee. You only pay when a document is produced.