The 30% ruling 2025 offers international professionals an attractive tax benefit when they relocate to the Netherlands for work. For many expats, however, the minimum income requirement represents a crucial threshold that determines whether they qualify for this tax advantage. Understanding the exact income threshold, calculation method, and exceptions is essential for a successful application.
In 2025, important changes have been implemented in the 30% ruling, including adjustments to the minimum income and maximum salary cap. These changes have direct consequences for international employees who are considering taking advantage of this Netherlands tax benefit.
What is the minimum income for the 30% ruling 2025?
The minimum income for the 30% ruling 2025 has been set at €46,660 gross per year. This amount applies to the salary after application of the 30% ruling, which means your actual gross salary must be higher to meet this requirement.
For employees under 30 years of age with a master’s degree, a lower threshold of €35,468 gross per year applies. This exception is intended to attract young highly educated professionals to the Dutch labor market.
When we convert these amounts to the actual gross salary before application of the 30% ruling, this means:
- General threshold: €66,657 gross salary per year
- Young professionals with master’s degree: €50,669 gross salary per year
The Tax Administration uses these thresholds to determine whether an international employee possesses the specific expertise that is scarce in the Dutch labor market. This income requirement forms an important part of the assessment for obtaining the 30% ruling conditions.
Conditions and exceptions for minimum income 30% ruling
In addition to the minimum income, international employees must meet various other conditions for the 30% ruling. These include both personal and work-related criteria.
General conditions
You must be employed by a Dutch employer who deducts payroll tax for you. Additionally, a written agreement between you and your employer is required in which both parties confirm that the 30% ruling applies.
A crucial condition is that you must have been recruited from abroad. This means you must have lived more than 150 kilometers from the Dutch border for at least 16 of the 24 months prior to your first working day in the Netherlands.
Important exceptions
Scientific researchers enjoy a special status within the 30% ruling. Those who conduct research at recognized research institutions, such as Dutch universities, are always eligible for the ruling, regardless of their salary.
Doctors in training to become specialists can also use the ruling without meeting the minimum salary requirement. These exceptions recognize the value of specific expertise in sectors where the Netherlands has a shortage.
| Category | Minimum income 2025 | Special features |
|---|---|---|
| General | €46,660 | Standard threshold |
| Under 30 with master’s | €35,468 | Dutch or equivalent degree |
| Scientific researcher | No minimum | At recognized research institution |
| Doctor in training | No minimum | Specialist training |
How is the minimum income calculated?
The calculation of the minimum income for the 30% ruling follows a specific methodology used by the Tax Administration. It is important to understand which income components do and do not count.
Income components that count
The gross annual salary forms the basis for the calculation. This also includes holiday pay, bonuses, secondary employment conditions, and the value of a company car. These components are considered part of your total employment compensation.
The calculation works as follows: your total gross salary is reduced by 30% (the tax-free portion), and the remaining amount of 70% must meet the minimum threshold.
Excluded income components
Certain income components do not count toward the 30% ruling. Pension premiums and severance payments fall outside the ruling. One-time payments that are not directly related to your regular work performance are also often excluded.
From 2025, a maximum salary cap of €246,000 per year applies. Income above this amount does not qualify for the tax benefit of the 30% ruling.
What if you fall below the minimum income?
When your salary falls below the minimum threshold, you do not qualify for the standard 30% ruling. This has direct consequences for your tax position and net income in the Netherlands.
Practical consequences
Without the 30% ruling, you pay the full Dutch income tax on your entire salary. This can result in a significantly higher tax burden, especially for international employees in the higher income brackets.
Additionally, you miss out on other benefits of the ruling, such as the ability to exchange your foreign driver’s license without a driving test and the partial non-resident treatment for box 2 and 3 (although the latter is being abolished from 2025).
Possible alternatives
If your current salary is just below the threshold, you can negotiate with your employer for a salary increase or additional employment conditions that bring your total compensation above the minimum threshold.
Another option is to wait until you have gained more work experience and can negotiate a higher salary. The 30% ruling can also be applied for retroactively, provided you submit the application within four months of meeting the conditions.
For organizations that regularly hire international employees, a global mobility compliance audit can help optimize compensation packages and ensure compliance with all regulations regarding expat taxation and immigration procedures.
Navigating the complexity of the 30% ruling requires thorough knowledge of Dutch tax legislation and immigration rules. With proper preparation and guidance, international professionals can optimally benefit from this tax advantage and make their transition to the Netherlands smooth. For personalized assistance with your specific situation, you can contact our experts who specialize in Dutch tax regulations for international professionals.
