Income requirements for the 30% ruling

For an employee with scarcely available skills or with specific knowledge not available on the Dutch labor market, the 30% ruling facility can be applied for. For practical reasons, the Dutch tax office presumes an employee’s specialty or scarcity if the gross salary before applying the 30% tax free reimbursement in the Netherlands is at least meeting the limits presented below.

Regular minimum gross salary requirement:

  • 2019: € 37,743
  • 2018: € 37,296
  • 2017: € 37,000

Income requirement staff younger than 30 years

For employees younger than 30 and with an Masters of Science degree a reduced gross salary required applies. For the 30% ruling the reduced salary requirement, again before applying the tax-free reimbursement should at least be meeting the limits presented here.

Reduced minimum gross salary requirement for persons younger than 30 years and with a MSc degree:

  • 2019 € 28,690
  • 2018: € 28,350
  • 2017: € 28,125

For persons working in recognized scientific research or for medical doctors, no minimum salary requirements apply to be eligible for the 30% ruling.

Exception for PhDs and medical doctors in training

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

For an employee with a PhD degree who worked in the Netherlands less than on year after obtaining the PhD degree is also eligible for the 30% ruling. In deviation of the 150-km perimeter from the Dutch border criterium, a PhD employee is eligible if he or she lived:

  • in the 150-km perimeter from from the Dutch border during the doctoral research
  • in the 150-km perimeter from the Dutch border between obtaining your PhD and starting work in the Netherlands
  • outside the 150-km perimeter from the Dutch border prior to commencement of the doctoral research

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