Universiteit Leiden

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30% facility

The 30% facility is a tax measure for employees from abroad and employees sent abroad by the University. Under specific conditions the employer may provide a maximum of 30% of the salary for the first 20 months, 20% for the subsequent 20 months, and 10% for the last 20 months of your income in the form of an allowance for a temporary stay in the Netherlands or abroad. This allowance for so-called extra-territorial expenses is tax-free.

Incoming employees

If you think you qualify for the 30 % tax facility please contact the Service Centre International Staff (SCIS). SCIS is responsible for handling the application for the 30% facility and will send in your request to the Tax Authority. The final decision regarding your eligibility lies with the Tax Authority. The 30% facility can be applied under the following conditions:

  • Prior to your employment you lived for at least 16 months at a distance of more than 150 km from the Dutch border.
  • You possess expertise that is scarce or unavailable on the Dutch labour market.
  • If you are employed in an academic position, you should possess specific expertise. This requirement also applies if you are employed in a non-academic position with a minimum taxable income of € 46.107 (2024) or – if you are younger than 30 – € 35.048 (2024).

Please be advised that all periods of residence or work in the Netherlands in the 25 years prior to the starting date of the contract will be deducted from the total running period of the 30 % tax ruling.

New job

If you change employer, you still may be eligible for the 30% facility. The employment contract with the new employer must then be concluded within 3 months after the end of the work at the previous employer. You and your new employer must also apply for a new decision with the Tax Authority.

Outgoing employees

If you are sent abroad, you may also be eligible for the 30% facility. In that case you should be stationed abroad for at least 45 days within a period of 12 months.

To apply for the 30% facility, please contact your supervisor, who will make the request on your behalf at the PSSC Service Point. In order to do so, your supervisor needs your destination and the length of your stay.

Outgoing employees do not require a decision from the Tax Authority in order to be eligible for the 30% facility.

Consequences of the 30% facility

Application of the 30% facility results in a lower gross income. This is due to the fact that a maximum 30% of your taxable income is paid out as a tax-free allowance. A lower gross income may have consequences for your pensionable pay and any benefits or allowances, such as unemployment or housing benefits. When the ruling ends, you may expect a decrease in your net income.

If you are a Marie Curie Fellow, you can choose to make use of the 30% facility.

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