Salary Criteria 30% Tax Ruling 2024

11 December 2023 – The Netherlands

Do you want to apply for the 30% tax ruling for your employees or are you an international employee yourself?

Be aware that the government has presented the new salary thresholds for 2024!

The 30% tax ruling is a beneficial tax ruling for international employees coming to the Netherlands that can result in them having up to 30% of their income tax free.

One of the main criteria to be eligible for this ruling is to have a certain specific knowledge that is not easily found in the Netherlands. This requirement is measured by the tax authorities by looking at the annual taxable base income an employee will earn. This income does not include any variable income or bonuses.

Salary threshold 2024:

  • The annual taxable base income for an employee must be at least € 46.107 (€ 41.954 in 2023)
  • 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 € 35.048 (€ 31.891 in 2023)


From January 1st, 2024 onwards, please make sure to follow this new salary threshold when applying for and/or implementing the 30% tax ruling.

If you have any questions regarding this information, feel free to contact us or call the phone number +31 (0) 85 – 620 4900.