The 30% ruling is one of the most attractive tax benefits for international employees in the Netherlands, but not all sectors make equal use of it. For expats moving to the Netherlands, it is interesting to know which industries are most active in attracting knowledge migrants. This knowledge helps in making strategic career choices and understanding the Dutch labor market.
Certain sectors clearly dominate the use of the 30% ruling, primarily due to their dependence on specialized international expertise. These industries consciously invest in global mobility strategies to attract scarce talent. A thorough compliance audit of existing processes often reveals which sectors are most effective in utilizing this tax benefit.
Tech and IT Sector Dominate 30% Ruling Usage
The tech sector undisputedly leads the sectors that make use of the 30% ruling. Technology companies, software developers, and IT consultancy firms are responsible for the largest share of all 30% ruling applications in the Netherlands.
This dominance has several causes. Digital transformation has led to enormous demand for specialized IT skills that are locally scarce. Think of expertise in artificial intelligence, cybersecurity, cloud architecture, and data science. Dutch companies compete internationally for these talents and use the 30% ruling as a strategic instrument.
Large international tech companies with offices in the Netherlands, such as those in Amsterdam’s Zuidas or the Eindhoven region, make structural use of the ruling. These companies often have extensive global mobility programs and specialized teams that guide the immigration and tax process.
The minimum threshold for the 30% ruling of €46,107 (70% of gross salary) is relatively low for the tech sector, where salaries often lie significantly higher. This makes it possible for virtually all international tech professionals to qualify for the tax benefit.
Financial Services and Consultancy Follow
The financial services sector forms the second largest group of users of the 30% ruling. Banks, insurers, accounting firms, and management consultancy companies strategically deploy this ruling for international talent acquisition.
Amsterdam’s position as Europe’s financial center, strengthened by Brexit, has led to increased demand for international financial expertise. Many international banks have moved their European headquarters to Amsterdam and have thereby brought hundreds of expats to the Netherlands.
Consultancy companies likewise make intensive use of the ruling. This sector is characterized by project-based work where specialized expertise is temporarily hired. The international orientation of consultancy makes it natural to recruit talent worldwide.
| Sector | 30% Ruling Usage Intensity | Primary Reasons |
|---|---|---|
| Tech & IT | Very High | Knowledge scarcity, international competition |
| Financial Services | High | Brexit effect, European hub function |
| Consultancy | High | Project-based work, specialized expertise |
| Petrochemicals | Medium | Technical specializations, international projects |
Accounting firms, particularly the Big Four, use the ruling to bring in international expertise for complex tax and audit projects. These companies often have detailed knowledge of the regulations and can optimally guide their employees in the application process.
Why Do These Sectors Choose Expats?
The preference of certain sectors for international employees has clear underlying reasons. Knowledge scarcity comes first, where specific skills are simply not sufficiently available in the Dutch labor market.
The Dutch education sector produces insufficient graduates in certain technical disciplines to meet demand. This particularly applies to advanced IT specializations, where technological development moves faster than education can keep up.
International orientation also plays a crucial role. Companies that operate globally need employees with international experience and cultural diversity. These soft skills are often just as valuable as technical expertise.
The competitive position of the Netherlands as a business location depends partly on the availability of international talent. Sectors such as financial services compete directly with London, Frankfurt, and Paris for the same professionals.
Language barriers play a limited role in these sectors. English is often the working language, allowing international professionals to be immediately productive without extensive Dutch language knowledge.
Strategic Considerations for Employers
Employers in these sectors often develop extensive global mobility strategies. They invest in specialized HR teams that can guide the complete relocation process, from visa applications to housing and school choice for children.
The return on investment of attracting international expertise is often substantial in these sectors. An experienced IT specialist or financial expert can directly contribute to innovation and business growth.
Challenges with 30% Ruling per Sector
While the 30% ruling offers advantages, implementation also brings specific challenges that differ per sector. Compliance requirements are becoming increasingly complex due to regular changes in legislation.
The tech sector struggles with the rapid growth of international teams and the administrative complexity that comes with it. Startups and scale-ups often have limited HR capacity to keep up with regulations, while they do intensively recruit international talents.
Financial institutions deal with strict compliance requirements from financial supervisors. The combination of immigration law, tax legislation, and financial regulation requires specialized expertise that not all companies have in-house.
Changing legislation forms a constant challenge. From 2024, the maximum limit for the 30% ruling is set at €233,000 per year, which particularly impacts senior positions in the financial sector. From 2027, the percentage will moreover be reduced to 27%.
Consultancy companies deal with complex situations where employees switch between different countries and projects. This requires accurate administration to comply with the conditions of the 30% ruling, such as the 150-kilometer rule and the 16-month condition.
The abolition of the partial non-resident status from 2025 particularly impacts the financial sector, where international professionals often have substantial investment portfolios. This reduces the attractiveness of the ruling for certain target groups.
For companies that want to optimize their global mobility processes, it is essential to regularly conduct a thorough evaluation of their current procedures. This helps in identifying compliance risks and improving the efficiency of international employee processes.
The 30% ruling remains a powerful instrument for Dutch employers to attract international talent, but does require strategic planning and professional guidance. Sectors that are most successful in utilizing this ruling consciously invest in expertise and processes to master the complexity and optimally benefit from the opportunities that the Netherlands offers for international professionals. For specialized assistance with these complex processes, companies can contact experienced advisors who understand the intricacies of international mobility regulations.
