Working in pharma in the Netherlands as an expat: 30 % ruling, housing, Dutch language

The 30 % ruling in 2026

The 30 % ruling (30%-regeling) is a tax facility for employees recruited from abroad with specific expertise. In practice, for GMP professionals, it means a portion of your gross salary is paid tax-free. The rules have changed several times; as of 2026 the scheme is being scaled back from 30 % to a lower percentage for new applicants over the coming years, with a salary cap tied to the WNT norm, and a minimum taxable salary threshold that most medior and senior GMP roles clear comfortably. Check the current percentage with the Belastingdienst or your employer's payroll provider before relying on a number, but at any of the recent levels it is worth several hundred euros net per month.

Conditions that matter for pharma candidates:

• You must have lived more than 150 km from the Dutch border for 16 of the 24 months before starting.
• Your employer applies jointly with you within four months of your start date.
• The ruling runs for a maximum of five years and transfers if you change employer within three months.

Ask about it during the offer stage. Good employers include the application in onboarding; we check this for every international candidate.

Where to live

• Leiden (LBSP): Leiden itself, Oegstgeest, Voorschoten, or The Hague at 25 minutes. Tight market; start looking before you sign.
• Amsterdam: Haarlem, Amstelveen, Hoofddorp or Almere, 20–35 minutes by train. Most RA and QA roles are hybrid, which widens the radius.
• Utrecht / Bilthoven: Utrecht, De Bilt, Zeist, Amersfoort. Central and well connected.
• Oss / Nijmegen: 30–40 % cheaper than the Randstad. Car commuting is normal.
• Groningen: cheapest housing of any cluster, a relocation market rather than a commuting one.
• Eindhoven: Veldhoven, Best, Nuenen; strong international schools.
• Flanders: Antwerp, Ghent and the Kempen are cheaper than Dutch cities; cross-border tax rules apply if you live on one side and work on the other.

Budget €1,400–2,200 per month for a one- or two-bedroom apartment in the Randstad, less elsewhere. Register at the municipality (BRP) within five days of arrival to get your BSN, nothing else works without it.

How much Dutch do you need?

Role by role:

• QA, QC, validation, MSAT at biotech, CDMO and vaccine sites: English is the working language. Dutch is required for under 10 % of the roles we fill in Leiden, Amsterdam, Bilthoven and Groningen.
• QA at generics sites with Dutch-speaking shop floors (Utrecht, Nijmegen, Limburg): B1–B2 Dutch usually required.
• QP: depends on the site; most Dutch-owned generics sites want Dutch for inspections. CDMOs often do not.
• Regulatory affairs: English for EU work; Dutch helps for national procedures.
• Flanders: Dutch is expected more often than in the Netherlands.

We state the language requirement on every vacancy. Read Do I need Dutch for a GMP job? for the detail.

Other things people ask us

• Contracts: a first contract is typically one year, converting to permanent (onbepaalde tijd). Notice periods are one month for employees.
• Holidays: 25–30 days plus 8 % holiday allowance paid in May.
• Pension: most pharma employers use a sector or company scheme; the employer pays two-thirds or more.
• Healthcare: mandatory basic insurance, €130–150 per month.
• Freelancers: the contracting rules differ per country and per site. We explain them per assignment.

Bring your degree certificates (with English translations), an up-to-date CV and, if possible, your diploma supplement, it matters for QP eligibility later. Then register with us.