30% Ruling & Partial Non-Residency
One of the biggest hidden benefits of the 30% ruling is the ability to opt for "partial non-resident taxpayer" status. This can significantly reduce your Box 3 tax bill.
How it works
If you choose this status in your annual income tax return (simply by checking a box), you are treated as a foreign tax resident for Box 2 and Box 3 purposes, even though you live in the Netherlands.
The Result:
- You do NOT pay Box 3 tax on savings (Category 1).
- You do NOT pay Box 3 tax on stocks, crypto, or other investments (Category 2).
What do you still have to declare?
Even with this status, you are not exempt from everything. You still must declare and pay tax on:
- Dutch Real Estate: Investment properties located in the Netherlands (excluding your own home) are always taxable in Box 3.
- Substantial Interest (Box 2): If you own >5% of a Dutch company, this is still taxable.
Phasing Out (2024-2027)
The government is scaling back the 30% ruling. For the partial non-resident status specifically:
It is expected to be abolished as of January 1, 2025. However, there is transitional law. If you already had the 30% ruling before 2024, you may be able to use this status until the end of 2026.
Always consult a tax advisor for your specific cutoff dates!