30% ruling: salary requirements 2020

The salary requirements for the 30% ruling in 2020 (existing and new rulings) have been published on the site of the Dutch Tax Authorities. We provide you with a summary in English. 

Salary requirements for the 30% ruling in 2020 

In short, the requirement for regular 30% rulings in 2020 is €38.347. This means that the fiscal salary of your employees who enjoy the 30% ruling will have to be minimally this amount in order to stay/be eligible for the tax ruling. If the salary is above the €54.782,00 the employee will enjoy the full 30% advantage. If the salary is lower, your employee will receive a partial benefit. 

Some employers choose to just implement full 30% ruling benefits. We always advice to also implement partial 30% rulings, the employee’s salary may rise and with that she/he may be eligible for the full benefit. Besides this, the competition on the labour market is fierce, not implementing a rule in which the employee only get partial benefit may mean the difference to choose for another employer. 

People who are up to 30 years of age and hold a master degree that has been valued equally to a Dutch master of science will have to meet a lower salary criterion; €29.149. As soon as the employee turns 30 years, the higher criterion will apply. 

Settle Service offers a fast track 30% ruling service , which means implementation can be immediate after we have established eligibility. 

Full time or part time 

The salary requirements for the 30% ruling are always applicable. This is very important to keep in mind when your employee decides to work parttime. The only exemption is for women and men who are on parental leave  (ouderschapsverlof). 

Other requirements 

Besides the salary requirement there are also other conditions to be eligible for the 30% ruling in 2020. Settle Service has created an unique eligibility tool, so you can check within minutes whether you meet the important conditions for the 30% ruling facility. The tool will be adjusted for the requirements for the 30 ruling in 2020 in the first week of January. More detailed information on the conditions, you find on the site of the Dutch Tax Authorities


Per 1 January, 2019, the maximum duration of the 30% ruling has been brought back to five years . All new approved 30% rulings will fall under this new regime.

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