Income norm

The income norm for 30% ruling status holders is set for each tax year by the Dutch government. It is used as a measure of skilled labor scarcity or a labor market lacking specific knowledge.

Required minimum taxable salary for the 30% ruling:

Applicable Tax YearMinimum taxable salary norm

Income requirement for staff younger than 30 years

For employees younger than 30 and with a Master of Science degree a reduced gross salary applies.

Reduced minimum gross salary for those under 30s with an MSc degree:

Applicable Tax YearMinimum taxable salary norm
For people working in recognized scientific research or for medical doctors, no minimum salary requirements apply to be eligible for the 30% ruling.

PhDs and medical doctors in training

No minimum income is required for employees conducting scientific research at recognized institutes or companies. Also excluded from the minimum income requirement are medical doctors in training for a medical specialty.

For more info on the 30% ruling click here: 30 tax ruling Netherlands

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