The salary norms and income cap for 2025 for the 30% ruling have now been officially published by the Dutch tax authorities.

Salary norm 30% ruling 2025
Below you find the applicable annual taxable salary norms for 2025:

  • More than EUR 46,660 (2024: EUR 46,107).
  • More than EUR 35,468 (2024: EUR 35,048) for employees with a Dutch or foreign qualifying master degree and who are younger than 30 years.
  • No salary norm applies to employees conducting scientific research at certain institutions and doctors in training to become specialists.

Note!
The taxable salary must be more than the amounts mentioned above. For practical reasons, we therefore advise to use the applicable norm plus EUR 1 in the payroll software.

Income cap 2025
As per 1 January 2024, an income cap was introduced. The 30% tax-free allowance will only be applicable up to the regulated maximum remuneration for the public sector, also known as the ‘Balkenende norm’. For 2025, this cap is set at EUR 246,000.

Above this amount, you cannot apply a tax-free 30% reimbursement.

Note!
Transitional law applies to employees for whom the 30% ruling has been applied to the salary in the last wage tax period of 2022 (i.e. December 2022). For these employees, the capping will only apply from 1 January 2026.

Salary norm and income cap in part-year cases
Both the salary norms and the income cap are prorated in cases where the 30% ruling between employee and employer does not apply for the whole year.