The provisional salary requirements for the 30% ruling for 2023

For the application of the 30% ruling, an incoming employee must have a specific expertise that is scarce on the Dutch labour market.

It is assumed that incoming employees have this specific expertise if their taxable income exceeds a certain salary criterion. This limit is indexed annually.

The final amounts are not yet officially published however, the provisional amounts are already available.

The provisional salary requirements for the 30% ruling for 2023

• The taxable salary for an employee should exceed EUR 41,953 (2022: EUR 39,467) on an annual basis.
• The taxable salary for an employee who has a master’s degree and is younger than 30 years of age should be more than EUR 31,891 (2022: EUR 30,001) on an annual basis.

Make sure that your employees meet the new indexed amounts annually.