30% Tax ruling for Dutch driving license


The 30% reimbursement ruling (the 30% ruling) is a tax advantage for foreign employees working in the Netherlands. When a number of conditions are met, the employer can grant a tax free allowance amounting to 30% times 100/70 of the gross salary subject to Dutch payroll tax. This results in a maximum (effective) tax rate of approximately 36.4%. This tax free allowance is considered compensation for expenses a foreign employee experiences when working outside their home country.


Other benefits of the 30% ruling are that If you have a foreign driving licence, in most cases you will have to redo your test in order to obtain a Dutch licence. However, if you benefit from the 30% ruling, you can switch your foreign driving licence without retaking the test. 

30% Tax Ruling


Have the benefits of the 30% tax ruling. Exchange your driver's license on time.


Exchange License



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