Salary requirements for the 30% ruling from 1st Januari 2023

Posted in Blog, HR, News

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