Below are the new salary criteria of the coming year, which have just been published by the tax authorities.
Salary requirements for the 30% ruling in 2023
The tax authorities (Belastingdienst) published new salary criteria for international employees to be eligible for the 30% tax ruling.
From 1 January 2023, the following criteria will apply concerning the annual taxable income.
The taxable wage for an employee must be more than €41,954 (2022: €39,467 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 €31,891 (2022: €30,001) on an annual basis.
Salary requirements for Highly Skilled Migrants in 2023
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 2023, 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:
€ 5,008 (was € 4.840)
Highly-skilled Migrants younger than 30 years or key personnel Intra-Corporate Transferee:
€ 3,672 (was € 3.549)
Orientation year or lower salary threshold: € 2,631 (was € 2.543)
Blue Card holders: € 5,867 (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 money (not in kind).