Master – completed abroad
Do you hold a qualifying foreign Master degree? A qualifying Master degree should be an equivalent of a Dutch Masters degree in university education. For submission of the 30% ruling it is required to request for a diploma evaluation. You can apply for the diploma evaluation with NUFFIC. For more information I refer to the following website: https://idw.nl/en/credential-evaluation.html.
Master – completed in the Netherlands
When you have completed your Master in the Netherlands, you will not be considered anymore as an incoming employee. This because you already lived in the Netherlands for a while. Therefore, you will not be entitled for the 30% ruling.
However, in case you came to the Netherlands only for study purposes and your center of social and economic life was still in your previous country of stay, you may be entitled for the 30% ruling.
PhD.
The situation is different for people who have completed the PhD. in the Netherlands. For PhD. students there is a exception. PhD. students who completed the Phd. in the Netherlands may be entitled for the 30% ruling in case he/she start(ed) working within 1 year after completing the PhD.