Salary criteria 30% ruling 2023

The salary criteria for the 30% ruling for 2023 are:

• The annual taxable salary for an employee must be more than EUR 41,954 (2022: EUR 39,467).
• The annual taxable salary for an employee with a qualifying master degree and who is younger than 30 years, must be more than EUR 31,891 (2022: EUR 30,001).