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 for skilled labor scarcity or a labor market lacking specific knowledge.

Required minimum taxable salary for the 30% ruling:

Applicable Tax YearMinimum taxable salary norm
2021€38,961
2020€38,347
2019€37,743
2018€37,296

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 under 30s with an MSc degree:

Applicable Tax YearMinimum taxable salary norm
2021€29,616
2020€29,149
2019€28,690
2018€28,350
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 specialism.


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