The 30% ruling is a Dutch wage tax facility for employees hired from abroad. Based on the ruling, up to 30% of the original agreed upon gross salary can be paid out tax free. As a result, the tax rate is effectively reduced from a maximum of 52% to 36.4%. In addition, the ruling offers various other benefits for employer and/or employee. To make sure that the employee is eligible for the 30% ruling, it's important to closely evaluate the situation before the employee comes to the Netherlands.