The 30% ruling (30%-regeling) lets eligible incoming employees receive up to 30% of their salary tax-free as a reimbursement for extraterritorial costs. Your employer applies it in payroll, so your jaaropgaaf already reflects it. In your income tax return you still report your taxable salary, deductions, and any Box 3 assets. The ruling also lets many holders opt for partial non-resident taxpayer status, which can change how Box 2 and Box 3 are taxed. Taxmo handles a standard salaried return with the 30% ruling already in your jaaropgaaf.
Because the ruling is applied in payroll, the tax-free part is not in the taxable wage on your jaaropgaaf. You file your return with the taxable salary and withheld wage tax as shown. You can still claim deductions such as mortgage interest, donations, and medical costs to increase a refund.
Until recently, 30%-ruling holders could opt to be treated as a partial non-resident taxpayer, meaning Box 2 and Box 3 income was largely outside Dutch taxation. This option is being phased out (it ends for most after a transition period). Check your situation, as it affects whether you report savings and investments in Box 3.
Owning a home in the Netherlands? Mortgage interest is deductible in Box 1. You can also claim specific medical costs, donations, and annuity premiums. Taxmo applies the 2025 brackets and credits and shows your refund before you file.