Salary criteria 30%-ruling 2018

22 December 2017

The salary criteria for the 30%-ruling for 2018 are as follows:

  • The annual taxable salary for an employee must be more than EUR 37,296
    (2017: EUR 37,000).
  • The taxable salary for an employee with a master degree and who is younger than 30 years, must be more than EUR 28,350 (2017: 28,125).
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