Below are the new salary criteria of the coming year, which have yet to be published by the Dutch tax and immigration authorities.
Salary requirements for the 30% ruling in 2022
The Dutch Tax Authorities (DTA / Belastingdienst) has published new minimum salary criteria for international employees in order to be/stay eligible for the 30% tax ruling for next year. From 1 January 2022, the following criteria will apply concerning the annual taxable income (therefore including holiday allowance).
- The taxable wage for an employee must be more than € 39.647 (2021: € 38,961) on an annual basis. (With a maximum 30% reimbursement based on this minimum taxable salary the total remuneration including the 30% tax free amount would be: € 51.307 in 2022);
- 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. (With a maximum 30% reimbursement based on this minimum taxable salary the total remuneration would amount to € 39,001 in 2022);
Salary requirements for Highly Skilled Migrants in 2022
The Immigration and Naturalisation Service (IND) published new salary thresholds for Highly-skilled Migrants, graduates, Intra-Corporate Transfers, and Blue Card holders in the Netherlands. From 1 January 2022, the following salary limits will apply, based on gross monthly salary excluding 8% holiday allowance*.
- Highly skilled migrants from 30 years of age or key personnel Intra-Corporate Transferee: € 4,840 (was €4.752)
- Highly-skilled Migrants younger than 30 years or key personnel Intra-Corporate Transferee: € 3,549 (was €3.484)
- Orientation year or lower salary threshold: € 2,543 (was €2.497)
- Blue Card holders: € 5,670 (was €5.670)
* These are the minimum gross monthly salaries excluding holiday allowance and will need to be deposited directly into the bank account of the individual. Allowances/benefits can only be included if the following cumulative requirements are met: specified, fixed/guaranteed, paid structural on a monthly basis, in cash (not in kind).