30% ruling in 2020

Salary requirement 30% ruling
Increase minimum salary requirement for 2020
One of the conditions to be eligible for the 30% ruling is to be able to show a ‘specific expertise’ in the form of a minimum annual salary in the Netherlands. The Belastingdienst annually raises this minimum salary requirement. For 2020, the two salary options are:
  • For employees aged 30 or older: €38,347
  • For employees under the age of 30 with a Master’s degree: €29,149
The above salaries are annual gross salaries including contractual 13th month, bonus and/or holiday allowance, but excluding the 30% tax-free allowance.
These increased requirements also apply to employees to whom the 30% ruling has already been granted. It is therefore important to ensure that their salaries conform to these new requirements in 2020. The same obviously applies for new applications in 2020.
 
Minimum salary requirement over 2019 excluding allowance
As a reminder, the two salary options for 2019 were:
  • For employees aged 30 or older: €37,743
  • For employees under the age of 30 with a Master’s degree: €28,690
Should the above-mentioned salary not be reached in 2019 after all, the  30% ruling will be revoked and will not be granted to the employee again in future. Important here is to note the employee’s age. If an employee turns 30, the higher salary requirement will start to apply the month after the month (s)he had his / her birthday.
Please contact Danielle should you have any questions regarding the 30% tax ruling in The Netherlands.
Happy Holidays!