30% Ruling – Salary Criteria in 2021

30% Ruling salary

The 30% ruling salary criteria in 2021 are:

  • The employee’s annual taxable salary must be more than € 38,961. To compare in 2020 it was € 38,347.
  • The taxable salary of an employee with a qualifying master’s degree and under 30 years of age must be more than € 29,616. In 2020 it was € 29,149.

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