2025 salary requirements for the 30% ruling
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.
