Tax

New salary criteria 30%-ruling for 2017

Brian James Brian James

Recently, the Dutch government issued the new salary criteria for eligibility for the 30%-ruling for the year 2017 as well as salary criteria for knowledge migrants (KMR).

The new norm for regular cases has been set at a taxable salary of € 37,000 (2016: € 36,889). This means that – in order to benefit fully from the 30%-ruling – the total salary (including 30%-allowance) must be at least € 52,857 (2016: € 52,699).

For Young Master’s or PhD graduates under the age of 30, the norm has been set at a taxable salary of € 28,125 (2016: € 28,041). This means that – in order to benefit fully from the 30%-ruling – the total salary (including 30% allowance) must be at least € 40,179 (2016: € 40,059).

In cases where the taxable salary is above the minimum, but below the amount for full use of the 30%-ruling, the ruling can still be applied, however for a lower amount than 30%. For example, if the total salary is € 45,000, the 30%-ruling can be applied up to a maximum of € 8,000 (€ 45,000 -/- € 37,000).

Download the PDF for further details on the salary criteria.

Alert: New salary criteria 30%-ruling for 2017
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