To be eligible for the 30% ruling or to be able to continue to apply the ruling, the taxable salary should be higher than the following amounts:

  2022 2021
Employee EUR 39.467 EUR 38.961
Employee <30 yrs + master’s degree EUR 30.001 EUR 29.616

To meet the requirements for application of the 30% ruling, the requirement of the taxable wage amount must be met at the time the employment contract is agreed upon. This means that it is not sufficient if only at the end of the year the employee’s salary is higher than the required amount, for example due to a bonus.

Related Specialism