The official salary requirements 2020 for the 30% ruling (existing and new rulings) have not yet been published by the Dutch Tax Authorities. But based on the increase of the salary requirements in 2019 (compared to the salary requirement in 2018), we are speculating an increase of more or less 1,2%.
Current salary requirements 2019
The current requirement for regular 30% rulings is €37.743. This means that the fiscal salary of your employees who enjoy the 30% ruling will have to be minimally this amount in order to stay/be eligible for the tax ruling. If the salary is above the €53.918,00 the employee will enjoy the full 30% advantage. If the salary is lower, your employee will receive a partial benefit.
People who are up to 30 years of age and hold a master degree that has been valued equally to a Dutch master of science will have to meet a lower salary criterion; €28.690. As soon as the employee turns 30 years, the higher criterion will apply.
Settle Service offers a fast track 30% ruling service , which means implementation can be immediate after we have established eligibility.
Provised salary requirement 2020
The Dutch Tax Authorities will most likely publish the new salary requirements 2020 for the 30% ruling at the end of the year. So, we expect to be able to share them with you by the end of december. As soon as they are known, we will publish them on our website and our linkedin company page. Follow us on Linkedin to stay informed!