30% ruling: salary requirements for 2022

The 30% ruling is a tax exemption for employees who are recruited from abroad to work in the Netherlands temporarily. One of the requirements to be eligible for the 30% ruling is that the international employee must have a specific expertise that is scarce in the Dutch labour market. Another important requirement is that the employee must meet a minimum annual salary obligation. This salary requirement is indexed annually. Here are the salary requirements for 2022.

Provisional salary requirements for the 30% ruling in 2022

• The taxable wage for an employee must be more than €39.647 (2021: €38,961) on an annual basis.
• The taxable wage for an employee who has a master’s degree and who is also younger than 30 years must be more than €30,001 (2021: €29,616) on an annual basis.

For more information on your eligibility for this tax exemption, visit our webpage on 30% ruling.