• have a law degree or a degree in economics or business administration (master’s level or comparable, with a demonstrated legal orientation) or expect to do so before the courses start. Your studies should include at least one substantive tax course; alternatively, you may already have obtained a few years of experience in tax practice after graduation (with a law or accounting firm, or in a Ministry of Finance or Revenue Service) or in teaching or research at a graduate institution. If the qualifying degree is a law degree, it must be one that gives access to the legal professions in the country where the degree was obtained;
• demonstrate a sufficiently high academic performance, validated by grades of your University degree/transcript and accompanying grade criteria, and letters of recommendation from current or previous professors and/or employers.

The following requirements apply:

• IELTS Academic: 7.0 overall, with at least 6.0 for the listening and reading components, and at least 6.5 for the speaking and writing components.
  • We do not accept IELTS Academic online.
  • We do not accept IELTS General Training, IELTS Indicator or IELTS One Skill Retake.
     
• Cambridge English Exam: C2 Proficiency or C1 Advanced with an overall score of 185, with at least 169 for the listening and reading components, and at least 176 for the speaking and writing components.
   
• *TOEFL internet based: 100 overall, with at least 20 (old scale) or 4.0 (new scale since Jan 2026) for the listening and reading components; and at least 22 (old scale) or 4.5 (new scale since Jan 2026) for the speaking and writing components. 
  • We are not able to accept The TOEFL IBT Home Edition™, except in the following situation only: you are unable to take an in-person test on location because test centres are inaccessible or closed due to unsafe conditions in the relevant country.
  • We do not accept the following types of test: TOEFL My Best™ scores (multiple test scores combined), TOEFL Essentials™  or institutional tests such as ITP.
     

    *New TOEFL grading scale 2026 On 21 January 2026, TOEFL introduced a new grading scale. Test certificates issued in 2026 and 2027 will show overall scores in both the old and new grading scales. However, component scores will only be shown in the new grading scale.  Leiden University’s 2026-2027 overall score requirements are still based on the old grading scale. Our component score requirements are shown in the old scale for tests taken before 21 Jan 2026,  and in the new scale for tests taken after 21 Jan 2026.

Note: English test results may not be more than two years old and must be obtained in one single test.

Exemptions

You do not have to submit an English proficiency test if you completed your education in the USA, UK, Ireland, New Zealand, Australia, Canada (except French-taught programmes in Canada) Singapore, South-Africa or Malta, or if you obtained an English-taught International Baccalaureate™, or if you completed an English-taught bachelor's degree at a Dutch research university.

Exemptions are not issued for Dutch pre-university (VWO) diplomas, or for English-taught degrees obtained at a Dutch university of applied sciences (HBO).

Still awaiting your test result?

You can apply for admission before receiving your English test result. However, if you are admitted, it will be on condition of submitting a sufficient result before the visa/residence permit deadline, or before the start of the programme if you don't need a visa or residence permit. 

Further information

For detailed information, including detailed exemption criteria and submission methods, refer to the English language proficiency information sheet. 

• demonstrate previous excellence in participation in tax courses or achievements in tax practice, illustrated by, for example, grades and grade criteria, past experience related to the subject (professional accomplishments, publications);
• show documented evidence of relevant (work) experience, i.e., working for a law firm, internships etc. – this information should be included in your curriculum vitae.