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).
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.