To become and remain eligible for the 30% ruling an incoming employee should have specific expertise that is scarce on the Dutch labor market. The Tax and Customs Administration assumes that employees possess this specific expertise if their salary exceeds a certain threshold. This threshold is adjusted annually. The final amounts will be published in the Adjustment Scheme for Direct Taxes, in the beginning of 2025. However, based on the current legislative proposals for 2025, here are the provisional salary requirements for the 30% scheme for 2025:
The taxable wage of an employee should exceed EUR 46,660 (2024: EUR 46,107) on an annual basis.
The taxable wage of an employee who possesses a master’s degree and is younger than 30 years of age, should exceed EUR 35,468 (2024: EUR 35,048) on an annual basis.
Make sure that your employees meet these adjusted amounts continuously to ensure that they remain eligible for the 30%-ruling. Click here for more changes to the 30%-ruling. If you would like to talk to an expert about the impact of these changes on your organization, schedule a free consultation and have your questions answered. 
Exchange your foreign driving license in the Netherlands with the 30%-ruling. Follow our easy guide and hit the road stress-free.
Compare the Netherlands 30% expat-ruling with actual extraterritorial cost reimbursement. Which is more beneficial for expats and employers? Key Dutch tax and payroll insights.
Discover how to maintain your 30%-ruling and avoid costly mistakes. Learn about salary thresholds, eligibility, and key factors affecting your tax-free expat allowance in the Netherlands.
A Dutch Court of Appeal has ruled against a Ukrainian refugee worker’s 30% tax ruling claim, emphasizing strict residency and recruitment criteria.
The 30% ruling reduces taxes for expats but impacts social security, pensions, and international taxation. HR managers, be prepared! Read about the hidden complexities and optimize your expat policy.
Learn about the 30%-ruling in the Netherlands, its 5-year validity, key application deadlines, how previous stays impact eligibility, and tips for navigating payroll complexities.
Discover the benefits of the 30%-ruling for expats and employers in the Netherlands. Learn how this tax exemption increases income, reduces costs, and attracts top international talent.
Ensure compliance with the Dutch 30%-ruling as the year ends. Review salary requirements, expiring rulings, and payroll processes to plan effectively for 2025.
Court ruling clarifies 30% tax ruling for Ukrainian refugees in the Netherlands. Learn how temporary residence and recruitment timing impact eligibility for expat tax benefits.
We hereby inform you about the provisional salary thresholds for highly skilled migrants and Blue Card holders in 2025. The final amounts are officially published at the end of the calendar year.
This guide breaks down the salary thresholds for highly skilled migrants, and key rules surrounding when thresholds apply
Affiliated with
