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  • Writer's pictureSerge Gerritsma

On 1 January 2024, the Dutch government will increase the income requirements for the 30% ruling.

Employees who currently benefit from the 30% ruling, or who wish to apply for it, must have a minimum annual taxable income of EUR 46,107 in 2024 (up from EUR 41,954 in 2023) after applying the 30% ruling.

Employees under the age of 30 holding a Master's degree which is equivalent to a Dutch Master must have a minimum taxable income of EUR 35,048 in 2024 (up from EUR 31,891 in 2023) after applying the 30% ruling. There is still no minimum income requirement for scientific researchers.

Please check the 2023 payroll of employees who are close to the minimum salary level to check whether the salary requirement is still met, or if the 30% application in the payroll should be optimized.

Last, as of January 2024 the 30%-ruling will be capped at EUR 233,000 for those employees who have been using the 30%-ruling as of 1 January 2023. The employer can therefore give a maximum tax free allowance of EUR 69,900.

For assistance with the 30% ruling or further information about the new requirements, feel free to reach out to

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