Specific expertise exists when a salary criterion is met. This salary criterion depends on a person’s age and level of education.
An employee is eligible if the salary, excluding the benefit of the 30% rule, exceeds the following lower limit:
€46,107 in 2024
€41,954 in 2023
€39,467 in 2022
€38,961 in 2021
Thus, to obtain the maximum benefit of the 30% rule, a person, over 30 years of age, must receive at least the following gross salary:
€65,868 in 2024
€59,935 in 2023
€56,382 in 2022
€55,659 in 2021
A lower salary criterion applies to someone under the age of 30, with a Dutch master’s degree (or equivalent foreign master’s title). The salary, excluding the benefit of the 30% rule, should be more than:
€35,048 in 2024
€31,891 in 2023
€30,001 in 2022
€29,616 in 2021
Thus, to obtain the maximum benefit of the 30% rule, a person, under 30 years of age, must receive at least the following gross salary:
€50,069 in 2024
€45,559 in 2023
€42,859 in 2022
€42,309 in 2021
There is no salary limit for a person conducting scientific research at a designated research institution, or who is a physician in training to become a specialist.
