Salary requirements for the 30% ruling from 1st Januari 2023
The new salary requirements for the 30% ruling from 1 January 2023 have been announced.
IMMIGRATION
Salary criteria, gross per month excluding 8% holiday pay
Transfer within a company (Intra-corporate transfer)
| Supervisor, manager or specialist from the age of 30 | € 5.008, 00 |
| Supervisor, manager or specialist younger than 30 | € 3.672,00 |
Knowledge migrants
| Highly skilled migrant from the age of 30 | € 5.008, 00 |
| Highly skilled migrant under the age of 30 | € 3.672,00 |
| Graduates in the Netherlands (reduced salary requirements) | € 2.631,00 |
European Blue card
| European Blue Card holder (no age distinction) | € 5.867, 00 |
30% Regulation:
- Employee’s taxable wage on an annual basis is more than € 41,953 (2022: EUR 39,467)*
- Taxable wage of an employee who has a qualifying master’s degree and is younger than 30 years is more than € 31,891 on an annual basis
Ad*: Capped 30% ruling on taxable wages € 233,000 (max 30% reimbursement is € 69,900). The cap applies to 2024, with a transitional arrangement for people paid December 2022 until 2026
