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.

End date on existing 30%-ruling notification is in: New end date is:
2019 of 2020 Equal to the end date on the 30% ruling notification
2021, 2022 of 2023 31 December 2020
2024 or later The end date on your 30% ruling notification less 3 years


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.