Can International Graduates in the Netherlands Qualify for the 30% Ruling? Eligibility Rules Explained

Completing university studies in the Netherlands marks the start of an exciting new professional chapter for many international graduates. As they take their first steps into the Dutch labor market, one question frequently comes up: are they eligible for the Dutch 30% ruling?

A common misconception is that studying in the Netherlands automatically disqualifies an individual from the 30% ruling, also now known as the Expat Ruling. In practice, the position is often more nuanced. While previous residence, study and work activities in the Netherlands may affect eligibility or reduce the available duration of the benefit, international graduates are not automatically excluded from the scheme.

Can International Graduates Qualify for the 30% Ruling?

In many cases, the answer is yes. International graduates who have studied in the Netherlands may still qualify for the 30% ruling, provided they meet the relevant conditions and their individual circumstances do not trigger any exceptions or special provision.

Key Eligibility Requirements

To qualify for the 30% ruling, the following requirements generally apply:

• The employee must possess specific expertise, which is generally evidenced by earning more than the applicable annual salary threshold
• The employee must have been recruited from outside the Netherlands
• The employee must meet the 150-kilometer requirement, meaning they must have lived more than 150 kilometers from the Dutch border for at least 16 of the 24 months before their first day of work in the Netherlands

Why Can Graduates Still Qualify?

At first glance, the requirement to be recruited from abroad and to have lived sufficiently far from the Dutch border may appear difficult for graduates who have already spent time living in the Netherlands.

However, when determining where someone lives, the Dutch tax authorities assess all relevant facts and circumstances. The key question is whether the person has established a lasting personal connection with the Netherlands at the time they are recruited by the employer. In other words, do they have sufficiently strong ties, such as family, work, children or a permanent residence, for the Netherlands to be regarded as their tax residence?

Case law has confirmed that a person can generally be regarded as having been recruited from abroad if they enter an employment contract with a Dutch employer while living outside the Netherlands and are not already working in the Netherlands, except in temporary situations such as studying or undertaking an internship. As a result, a period of residence in the Netherlands for study purposes does not necessarily prevent international graduates from qualifying for the Expat Ruling. For example, a graduate who finds employment immediately after graduating will often still be eligible to apply.

Practical Factors That Can Affect Eligibility

Timing Matters
The timing of graduation and subsequent employment is often one of the most important factors in determining eligibility. Some graduates move directly from university into their first professional role, while others spend time searching for employment, travelling, or gaining experience elsewhere before commencing work in the Netherlands.

Although remaining in the Netherland after graduation does not automatically disqualify an individual, a lengthy period between period between graduation and the commencement of employment may indicate that they have established a lasting connection with the country. Graduates should therefore carefully consider their circumstances, including whether remaining registered in the Netherlands could affect eligibility for a future 30% ruling application.

Does a Student Job affect eligibility?
Most international students gain work experience during their studies through internships, part-time jobs, or other professional activities. While internships that form part of a degree program are generally less problematic, other paid work, particularly after graduation, may have a greater impact on eligibility.

For example, choosing to complete an additional internship after graduation to gain further experience could increase the likelihood that a graduate is regarded as having established a lasting connection with the Netherlands.

Can Studying in the Netherlands Reduce the Duration of the Ruling?
The Expat Ruling can generally be granted for a maximum period of five years. Any time spent in the Netherlands before the start of employment will typically reduce the remaining duration of the ruling, including if this was for study or internship purposes.

For example, a graduate who studied in the Netherlands for two years before securing employment may only be eligible for the ruling for a maximum of three years.

A Key Advantage for Master's Graduates Under 30

Reduced Salary Threshold

The salary requirement is another important consideration. Graduates under the age of 30 who hold a qualifying Dutch master's degree, or an equivalent foreign degree, may benefit from a lower salary threshold.

In 2026, the regular salary requirement is more than EUR 48,013, while qualifying graduates under 30 only need a taxable salary of more than EUR 36,497.

This reduced threshold can be particularly advantageous for international graduates entering the labour market. Not only does it make it easier to meet the specific expertise requirement, but it may also allow a larger portion of the employee’s salary to benefit from the ruling, since the minimum taxable salary that must remain after applying the facility is considerably lower.

PhD candidates & Researchers
An even broader exception applies to certain scientific researchers and PhD candidates, who are not required to meet a specific salary threshold to qualify for the Expat Ruling, provided all other applicable conditions are satisfied.

Common Pitfalls
Because international graduates are already living in the Netherlands and do not need to relocate, employers often overlook the possibility that they may still qualify for the Expat Ruling. As a result, application deadlines may be missed or no application may be submitted at all.

Furthermore, the 30% ruling can only be applied to the portion of an employee's salary that exceeds the applicable minimum taxable salary threshold. For example, an international graduate under 30 with a qualifying master's degree is subject to the reduced salary threshold of €39,467 (2026). If their annual salary is €50,000, the 30% ruling can only be applied to €10,533 (€50,000 − €39,467), while the first €39,467 must remain taxable salary.

Employers should also keep track of the employee's age during the validity of the ruling as the month after they have turned 30, the regular salary threshold applies. If the employee's salary no longer meets this higher threshold, the ruling may be reduced or cease altogether.

Practical Tips for Employers

Assess Eligibility Early
Eligibility should be assessed as part of the onboarding process before employment commences. Applications must be submitted within four months of the employee’s start date. Applications submitted after that deadline with not benefit from retroactive application.

Submit Complete Applications
For graduates who have spent significant time in the Netherlands after completing their studies, undertaken additional internships, or have a mixed study and work history, eligibility may require a more detailed assessment.

A carefully prepared and well-supported 30% ruling application can significantly increase the likelihood of a positive outcome, whereas an incomplete application or insufficient supporting evidence may result in delays, additional questions from the tax authorities, or even rejection of the request.

Conduct Annual Compliance Reviews
HR and payroll departments must conduct regular review for employees benefiting from the 30% ruling. Salary thresholds are updated annually and must be met throughout the validity period of the ruling. Employees who fall below the applicable threshold may lose the benefit entirely. Particular attention should be paid to employees benefiting from the reduced salary threshold, as payroll adjustments may be necessary once they reach the age of 30.

Preparing for the 2027 Changes to the 30% Ruling

The Dutch 30% ruling is expected to change from 2027, with the tax-free benefit anticipated to be reduced from 30% to 27%.

As these changes may affect the attractiveness and cost of employing international talent, employers should stay informed and assess the potential impact on their workforce planning and mobility policies. Fragomen will continue to monitor developments and share practical guidance as further details become available.

Need to know more?

Fragomen’s Amsterdam-based team is here to support you with queries regarding the Dutch immigration system and the 30% expat tax benefit. The team assists both corporate clients and private individuals. Please contact [email protected] with any questions.

This blog provides general information only. Eligibility for the 30% ruling depends on the specific facts and circumstances of each case and should be assessed individually.

This blog was published on 18 September 2026, and due to the circumstances, there are frequent changes. To keep up to date with all the latest updates on global immigration, please subscribe to our alerts and follow us on LinkedIn,  Facebook and Instagram.