The salary criteria for the 30% ruling as per January 2021 are:

  • The annual taxable salary for an employee must be more than EUR 38,961 (2020: EUR 38,347).
  • The taxable salary for an employee with a qualifying master degree and who is younger than 30 years, must be more than EUR 29,616 (2020: 29,149).

Read more on the 30% ruling application.