As an international professional considering working in the Netherlands, the 30% ruling is probably one of the most attractive tax benefits you can utilize. But what happens when you don’t work full-time? Many expats wonder how part-time work affects the eligibility and calculation of this ruling. In this article, we explain exactly how the 30% ruling works with part-time work, what conditions apply, and how to successfully submit an application.
For international employees who choose flexible work arrangements or better work-life balance, part-time work offers many advantages. Fortunately, this doesn’t have to come at the expense of your tax benefit. With the right knowledge and preparation, you can also benefit from this attractive ruling as a part-timer.
What Exactly Is the 30% Ruling?
The 30% ruling, also known as the 30% facility, is a tax benefit introduced by the Dutch government to attract foreign specialists with scarce expertise. This ruling serves as compensation for the extra costs that international employees incur when they move to the Netherlands and work here.
In practice, this means that up to 30% of your gross salary can be paid out tax-free. Your employer can do this by providing an untaxed expense allowance or by not taxing 30% of your salary. This effectively reduces your taxable income from 100% to 70%.
The ruling is intended to cover costs such as:
- Application costs for residence permits and visas
- Moving and relocation costs
- Travel costs to your home country
- Dutch language courses
- Higher housing costs in the Netherlands
From 2025, there is a maximum tax-free allowance of €73,800 per year. This means you must have a salary of €246,000 or more to utilize the full 30% benefit.
Conditions for the 30% Ruling with Part-Time Work
For part-time workers, the same basic conditions apply as for full-time employees, but there are some specific points of attention. The main conditions are:
Salary Thresholds for 2025
Your annual salary (excluding the 30% ruling) must be at least:
- €46,660 for the general category
- €35,468 for employees under 30 years old with a master’s degree
With part-time work, your salary is calculated proportionally. This means that if you work 32 hours per week (80% of a full-time job), your salary must be converted to a full-time equivalent to check whether you meet the minimum threshold.
Specific Expertise
You must demonstrate that you possess scarce expertise that is difficult to find in the Dutch labor market. This also applies to part-timers. Your employer must be able to prove that they have unsuccessfully searched for a comparable candidate in the Netherlands.
Recruitment from Abroad
You must have been recruited from abroad and have lived for at least 16 months of the 24 months prior to your first working day in the Netherlands at more than 150 kilometers from the Dutch border.
Calculating the 30% Ruling for Part-Timers
The calculation of the 30% ruling for part-time workers follows a proportional method. Here is a step-by-step explanation:
Step 1: Conversion to Full-Time Equivalent
Suppose you work 24 hours per week (60% of full-time) and earn €35,000 per year. Your full-time equivalent salary is then: €35,000 ÷ 0.6 = €58,333
Step 2: Checking Minimum Threshold
The full-time equivalent of €58,333 is above the minimum threshold of €46,660, so you qualify for the ruling.
Step 3: Calculating Tax Benefit
The tax benefit is calculated over your actual part-time salary: 30% of €35,000 = €10,500 tax-free per year.
| Scenario | Actual Hours | Annual Salary | Full-Time Equivalent | Tax Benefit |
|---|---|---|---|---|
| Example 1 | 32 hours (80%) | €48,000 | €60,000 | €14,400 |
| Example 2 | 24 hours (60%) | €35,000 | €58,333 | €10,500 |
| Example 3 | 28 hours (70%) | €42,000 | €60,000 | €12,600 |
Common Problems and Solutions
Part-time workers often encounter specific challenges when applying for the 30% ruling. Here are the most common problems and practical solutions:
Salary Too Low After Conversion
Problem: Your part-time salary seems sufficient, but after conversion to full-time equivalent, you don’t meet the minimum threshold.
Solution: Discuss with your employer whether it’s possible to increase your hourly wage or take on additional responsibilities that justify your salary.
Uncertainty About Minimum Hours
Problem: There is confusion about how many hours you must work at minimum.
Solution: There is no official minimum threshold for the number of hours. It’s about the salary and expertise, not the number of working hours.
Employer Unfamiliar with Procedure
Problem: Smaller employers are often unfamiliar with the 30% ruling for part-timers.
Solution: Contact a Global Mobility specialist who can guide your employer through the process and ensure compliance.
Documentation for Scarce Expertise
Problem: Difficulty demonstrating scarce expertise for a part-time position.
Solution: Collect evidence of your unique qualifications, certificates, and have your employer prepare a detailed statement about the search for comparable candidates.
Application Process and Required Documents
Applying for the 30% ruling as a part-time worker follows the same process as for full-time employees, but requires extra attention to salary documentation.
Checklist of Required Documents
- Valid identity document (not a driver’s license)
- BSN number
- Employment contract with clear indication of hours and salary
- Work permit (if applicable)
- Company details and payroll tax number of employer
- Proof of residence in another country prior to recruitment
- Curriculum vitae with clear indication of age, education, and work experience
- Written agreement with employer about application of 30% ruling
- Employer statement about scarce expertise and search for local candidates
Timing of the Application
For the best result, timing is crucial:
- Within 4 months: Application has retroactive effect from the first working day
- After 4 months: Ruling takes effect from the first day of the month after approval
- Processing time: 1 to 6 months, depending on complexity
Tips for a Successful Application
To maximize your chances of approval:
- Ensure complete and accurate documentation
- Have your employer prepare a detailed statement about your scarce expertise
- Keep all evidence of your residence abroad
- Consider professional guidance from a Global Mobility specialist
The 30% ruling with part-time work offers excellent opportunities for international professionals seeking flexibility in their work schedule. Through proper preparation and documentation, you can fully benefit from this attractive tax benefit as a part-timer. Don’t forget that the ruling is valid for a maximum of 5 years, so plan your career and tax strategy accordingly. For personalized advice on your specific situation, contact our expert team.
