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.
|2019||Taxable annual salary € 37.743,00||Taxable 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|