Income requirement

In order to apply for the 30% ruling a specific expertise is required. The Dutch Wage Tax Authority states that you have this specific expertise if your annual income is as in the following overview.

2019Taxable annual salary € 37.743,00Taxable annual salary € 28.690,00 (only applicable for persons younger than 30 years holding a Master degree)
Minimum per month, excluding 8% holiday allowance€ 2.915,00€ 2.215,00
Minimum per month, including 8% holiday allowance€ 3.150,00€ 2.395,00