Salary requirements for the 30% ruling in 2024

Dec 5, 2023

Below are the new salary criteria of the coming year, which have just been published by the Dutch Tax Authorities (DTA).

The DTA (Belastingdienst) has published new salary criteria for international employees to be eligible for the 30% tax ruling, see our previous news flash for the important expected changes to the 30% ruling.
The increase is higher than one would expect but the price index increases were rather high due to the energy crisis in Europe.

From 1 January 2024, the following criteria will apply concerning the annual taxable income. The taxable wage for an employee must be more than € 46,107 (2023: €41,954 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 € 35,048 (2023: €31,891) on an annual basis.