The lower salary criterion applies to employees under 30 with a Dutch master’s degree (or equivalent title from another country). The reduced salary standards in the years 2021 through 2024 are as follows:
€35,048 in 2024
€31,891 in 2023
€30,001 in 2022
€29,616 in 2021
A person conducting scientific research at a designated research institution, or a physician in training to become a specialist, can always use the 30% rule. In those cases, there is no salary limit.
Not all foreign master’s degrees can be considered equivalent. The Tax Office may request an additional valuation of the degree to ensure that the (master’s) degree is equal (or higher) to a master’s degree in the Netherlands. The evaluation should be done by Nuffic (a Dutch organization).
Younger than 30 with a qualifying master’s degree, what happens when someone turns 30?
If someone receives the 30% rule, is under 30 years of age, and already meets the regular (higher) salary criterion, there is no impact.
If an employee is granted the 30% rule while the employee is under 30 years of age and uses the reduced salary criterion (specifically for qualifying master’s students), this may affect the application of the 30% rule.
In that case, the following applies. From the first day of the month following the month in which the employee turns 30, the employee’s salary must be more than the required salary for incoming employees over 30 (the regular salary criterion).
In the year the employee turns 30, salary is prorated to calculate the maximum amount that can be reimbursed tax-free.
Example: If someone turns 30 on June 30, then for the months of January through June the earned (taxable) salary must be at least 6/12 * the reduced salary criterion and for the months of July through December 6/12 * the regular salary criterion.
