4 January 2023 – The Netherlands
One of the requirements for international employees to be eligible for the 30% tax ruling in The Netherlands is to have certain specific knowledge that is not easily found in The Netherlands itself. The tax authorities (Belastingdienst) measure this criterion by looking at the annual taxable base income a new employee will earn. This annual taxable base income does not include any variable income or bonuses.
Each year the threshold concerning the annual taxable base income change. Below is the new salary threshold of the coming year, which have yet to be published by the tax authorities.
Salary threshold 2023:
The annual taxable base income for an employee must be at least € 41.954
(2022: € 39.467)
The annual taxable base income for an employee who is younger than 30 years old and holds a master degree equal to a Dutch master degree, must be at least € 31.891
(2022: € 30.001)
Make sure to follow the new salary criteria when applying for and/or implementing the 30% tax ruling.