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India in Netherlands — Business Sources

Company registration, trade, and investment regulations for India nationals in Netherlands — sourced from official government domains.

Key facts at a glance

  • •30% Ruling For Expats processing takes 1 January 2024 date (Belastingdienst)
  • •30% Ruling For Expats validity period: 5 years (Belastingdienst)
  • •The maximum salary amount for 30% Ruling For Expats is €233,000 EUR (Belastingdienst)
  • •The salary threshold for 30% Ruling For Expats is €46,107 EUR (Belastingdienst)
  • •The ownership threshold for Substantial Interest is 5 % (Belastingdienst)

Extracted from 14 official pages across 1 government source. Auto-updated daily.

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Key Policy Facts

Data points extracted from official government pages. Updated automatically.

30% Ruling For Expats

Upper Limit Application Date
1 January 2026 date

Expats who have received the 30% tax-free allowance since 2022 will be subject to the upper limit for top salaries from 1 January 2026.

Source: Belastingdienst — 30% ruling for expats

Previous Tax Benefit
30% %

Until the end of 2023, highly educated foreign employees could receive 30% of their annual salary tax free for up to 5 years.

Source: Belastingdienst — 30% ruling for expats

Tax Benefit Structure
30% tax free for the first 20 months; 20% tax free for the next 20 months; 10% tax free for the last 20 months. %

From 1 January 2024, expats who meet the conditions receive the following tax benefits: 30% tax free for the first 20 months; 20% tax free for the next 20 months; 10% tax free for the last 20 months.

Source: Belastingdienst — 30% ruling for expats

Scaling Back Timeline
1 January 2024 date

30% facility scaled back since 1 January 2024.

Source: Belastingdienst — 30% ruling for expats

Validity Period
5 years

Under certain conditions, they are eligible for a tax-free allowance of up to 30% of their salary for up to 5 years.

Source: Belastingdienst — 30% ruling for expats

Maximum Salary Amount
€233,000 EUR

The tax-free allowance applies to salary amounts of up to €233,000 a year (amount for 2024).

Source: Belastingdienst — 30% ruling for expats

Maximum Allowance
30% %

Highly educated foreign nationals working in the Netherlands (expats) may be eligible for an annual tax-free allowance from their employer of up to 30% of their salary.

Source: Belastingdienst — 30% ruling for expats

Salary Threshold
€46,107 EUR

The 30% facility is for foreign employees working in the Netherlands temporarily who earn more than €46,107 a year.

Source: Belastingdienst — 30% ruling for expats

Tax Benefit Scaling
30% for the first 20 months; 20% for the next 20 months; 10% for the last 20 months %

From 1 January 2024, expats who meet the conditions receive the following tax benefits: 30% tax free for the first 20 months; 20% tax free for the next 20 months; 10% tax free for the last 20 months.

Source: Belastingdienst — 30% ruling for expats

Substantial Interest

Ownership Threshold
5 %

You have a substantial interest if you, or you and a tax partner together, own at least 5% of the shares, options or profit-sharing certificates in a company.

Source: Belastingdienst — Income tax for newcomers

Income Tax

Tax Rate Box 3
30 %

You pay 30% tax on your taxable income from savings and investments.

Source: Belastingdienst — Income tax for newcomers

Tax Rate Box 2
25 %

You pay 25% tax on income from substantial interests.

Source: Belastingdienst — Income tax for newcomers

Tax Rate Box 1
progressive

Income in box 1 is taxed at a progressive rate with four tax brackets.

Source: Belastingdienst — Income tax for newcomers

Income Tax Return

Minimum Tax Payable
€45 EUR

The amount of tax payable is at least €45.

Source: Belastingdienst — Filing income tax return

Data last updated: 5 Aug 2026

Topics Covered

Belastingdienst

Tax - Foreign Income · Tax - Tax Return · Tax - Startende Ondernemer · 30% ruling for expats · Work Permit - Assessing Employment Relationship · Tax - Entrepreneurs · Tax - Toeslagen · Banking - New House Bank · Driving - Auto and Transport · Residency - Changes in My Life · Income tax for newcomers · Filing income tax return · Housing - Buying a Home · Work - Arbeidsrelaties

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