The 30% ruling and freelancers: the honest answer for ZZP'ers

If you are an expat freelancer in the Netherlands, you have probably heard about the 30% ruling and wondered: can I get it? The honest answer for most freelancers is no — and it is important you know why before you count on it.

What is the 30% ruling?

The 30% ruling is a tax benefit for employees who are recruited or transferred from abroad and have specific expertise that is scarce in the Dutch labour market. Their employer may pay up to a set part of the salary tax-free, to compensate for the extra costs of moving to another country. There is a minimum salary requirement, and the benefit has a maximum duration.

Why a ZZP'er with an eenmanszaak does not qualify

Here is the key point that many pages get wrong or leave vague: the 30% ruling is tied to an employment relationship. As a freelancer with an eenmanszaak (sole proprietorship), you are not an employee — you are the owner. There is no employer to grant you the ruling, so you cannot use it.

This is true no matter how international your work is. Being a ZZP'er and being an employee are two different tax situations, and the 30% ruling belongs to the employee side.

The only route that can work: your own BV

There is one workaround, and it is a real decision, not a trick. If you set up a Dutch BV (private limited company) and become its employed director (DGA), you enter into an employment relationship with your own company. That employment can apply for the 30% ruling — if you meet all the conditions, including the salary norm and the "recruited from abroad" requirement.

But a BV is not free: it brings more admin, higher costs, a mandatory director's salary, and corporate tax rules. For many freelancers the extra burden outweighs the benefit. Weigh it carefully, ideally with an adviser.

Also note: the ruling has been capped and reduced in recent years (reported to drop to 27% from 2027). Always check the current rules before making a plan around it.

What freelancers can use instead

As a ZZP'er you have your own tax benefits that an employee does not get — and they can lower your tax a lot:

• the self-employed deduction (zelfstandigenaftrek, € 1,200 in 2026);
• the starter's deduction (startersaftrek, € 2,123) in your first years;
• the SME profit exemption (MKB-winstvrijstelling, 12.7%);
• all your business costs and deductible expenses.

For most freelancers, using these well matters far more than the 30% ruling ever would.

How BoekBrug helps

You can't claim benefits you don't track. In BoekBrug you keep your invoices, scan your receipts, and have your revenue and costs ready — so you actually use every deduction you're entitled to as a freelancer. And you share it all with your accountant through the Bridge.

Want to see what you really keep as a ZZP'er? Calculate your net income below, or make a free account to set up your admin from the start.