What is the 30% ruling in the Netherlands?

The 30% ruling allows employers to pay 30% of an expat's salary as a tax-free allowance, reducing taxable income. From 2027, this will be reduced to 27%. You must earn above a minimum salary threshold and have been recruited from abroad.

Do expats need to file BTW (VAT) returns in the Netherlands?

If you're self-employed (ZZP) or run a business, yes. Register for BTW, charge it on invoices, and file quarterly returns with the Belastingdienst. Employees don't file BTW returns.

How does Dutch income tax work for expats?

The Netherlands has progressive income tax: Box 1 (work/business income, up to 49.5%), Box 2 (shareholding, 24.5-31%), Box 3 (savings/investments). File annually by May 1st.

Expat Tax Guide for the Netherlands

Belasting Gids voor Expats in Nederland

Complete tax guide for expats in the Netherlands. Understanding BTW, income tax, 30% ruling, business registration, and filing your first BTW aangifte as an expat.