Valuation of the master’s degree by Nuffic
For the duration of the 30% rule, the minimum taxable annual salary must be met. For 2024, the minimum salary level is EUR 46,107 (after application of 30% rule). This amount changes each year and each year the taxable wage should be at least this amount. A reduced salary level (for 2024: EUR 35,048 after applying 30% rule) may apply if you are under 30 years old and hold a master’s degree. Once you turn 30, the normal salary level must be met for the remainder of the 30% rule.
Regarding the reduced salary level: if the master’s degree was issued outside the Netherlands, the Tax Office may ask for an additional valuation of the degree to verify that the degree is equal (or higher) to a master’s degree in the Netherlands. The valuation should be done by Nuffic. For more information, please refer to the following website: https://idw.nl/diploma-waardering.html.
