Tax

Increase in salary conditions 30% ruling as of 2018

Each year in December the Dutch government revises the salary conditions for the 30% ruling for the following year. The below indicated revised salary conditions are effective as of January 1st, 2018.

30% ruling salary criteria 2018 compared to 2017

Employee 2018 - Taxable annual gross salary criteria 2018 - Taxable annual gross salary including the maximum 30% ruling 2017 - Taxable annual gross salary criteria 2017 - Taxable annual gross salary including the maximum 30% ruling
30 years and older – standard salary criteria € 37,296 € 53,280 € 37,000 € 52,857
Young Masters (must be younger than 30) € 28,350 € 40,500 € 28,125 € 40,179

Do you have any questions about the 30% ruling, or do you want to be eligible for the 30% ruling? Contact one of our Global mobility services specialists.

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