30% Ruling: New Minimum Salary

For everyone who has the 30% ruling or would like to get it: note that for 2023 the minimum salary to qualify for the 30% ruling has been raised from EUR 39.467 to EUR 41.954. (And for under 30 year olds with a Dutch masters’ degree or equivalent: from EUR 30.001 to EUR 31.891.)

This means that your employment contract and your pay slip may need to be changed. Keep in mind this needs to be done before the end of January 2023. If you fail to meet the salary threshold in 2023, you will lose the ruling and it cannot be recovered. DTS can always check sure contract and pay slip to make sure you still meet the 30% ruling salary conditions.

Even though the 30% ruling has been reduced to a duration of 5 years, it is still a really attractive tax benefit to have – and to keep.

New rulings will get capped at EUR 223.000 per year from 1 January 2024. If your salary is higher than this, you can still qualify for the 30% ruling. However, the ruling will only apply to the first EUR 223.000. Salary exceeding that cap will be taxed in the highest Dutch income tax bracket (49,5%).

Did you know that it is a common misunderstanding that people who studied or interned in the Netherlands cannot get the 30% ruling? They actually can, and we have helped several people obtain the 30% ruling where others had given up.

Apart from an up to 30% tax free expat living costs compensation, the 30% ruling brings other benefits like tax free saving and investing for the beneficiary and their partner, and easily exchanging a foreign driving licence for a Dutch one. If you have any questions about the 30% ruling, feel free to reach out to our 30% ruling expert Joost de Leeuw.

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Arnhem – Willemsplein 34-2

DTS Duijn’s Tax Solutions B.V.
Bank: Rabobank
IBAN: NL64RABO0167742167