Salary criteria 30% ruling 2019 and transitional arrangement for existing 30% ruling grants

The salary criteria for the 30% ruling as per January 2019 are:

• The annual taxable salary for an employee must be more than EUR 37,743 (2018: EUR 37,296).
• The taxable salary for an employee with a master degree and who is younger than 30 years, must be more than EUR 28,690 (2018: 28,350).

Transitional arrangement:
As from 1 January 2019 the duration of the 30% ruling will be reduced from 8 to 5 years. There is a transitional arrangement for existing 30% rulings. The end date on your existing notification may have changed due to the new legislation. The new end date can be determined on the basis of the overview below.

The Dutch Tax Authorities will not issue a new notification. The new end date will have to be implemented in the payroll administration by the employer.