Income requirements for the 30% ruling
You possess a specific expertise
You can use the 30% ruling if you have a specific field of expertise that is not or is only barely available on the Dutch employment market. You are deemed to possess that expertise if your salary not including the tax-free allowance in the Netherlands is at least in:
- 2018: € 37.296
- 2017: € 37.000
You are under the age of 30 and have a Master’s degree
Are you under the age of 30 and in possession of a Master’s degree? If so, you can use the 30 percent facility if your salary not including the tax-free allowance in the Netherlands is at least in:
- 2018: € 28.350
- 2017: € 28.125
You are conducting scientific research
Does your work in the Netherlands involve conducting scientific research? In that case, you are not required to have a minimum salary. You can make use of the 30% ruling.
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