Definitive salary requirements for the 30% ruling for 2023
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 have this specific expertise if their salary exceeds a certain threshold. This threshold is adjusted annually. The final amounts are published at the beginning of the new year in the Adjustment regulation for direct taxes. We can hereby confirm the definitive salary requirements for the 30% ruling for 2023.
The definitive salary requirements for the 30% ruling for 2023
The taxable wage of an employee should exceed EUR 41,954 (2022: EUR 39,467) on an annual basis.
The taxable wage of an employee who is under the age of 30 and possesses a master’s degree should exceed EUR 31,891 (2022: EUR 30,001) on an annual basis.
Make sure that your employees meet these adjusted amounts continuously to ensure that they remain eligible for the 30%-ruling.
If you would like to talk to an expert about the impact of these changes on your organisation, schedule a free consultation and have your questions answered.
