EKIW Scheme (30% scheme)

The 30% regulation means that employers can give 30% of the wages to certain employees untaxed. This 30% is a specific exemption from extraterritorial costs. Additional territorial costs are costs incurred for the stay of employees who move to the Netherlands from another country.


The EKIW scheme is intended for additional territorial employees who have been sent to the Netherlands and who are scarcely available in the Dutch market.

For whom can be submitted?

  • Incoming employee / posted employees
  • Younger than 30 years with a master’s degree and a minimum salary of € 28.125 in the Netherlands (Excluding a free allowance).
  • Scientific researcher at a research institution


  • Budget 2019: € 742 million


The reimbursement can be applied for a maximum of 10 years, and a review session occurs after every 5 years.

Do you wish to know more about this subsidy scheme?