The Dutch tax authorities raised the minimum taxable wage to qualify for the 30% ruling in 2023. This 30% ruling allows the employer to give the expat/highly skilled migrant a non-taxed reimbursement for the extra costs incurred for their stay in the Netherlands under certain conditions.

Herein, the Dutch tax authorities distinguish between two groups of minimum taxable wages:

  • The annual taxable salary for an employee must be more than € 41,954
  • The annual taxable salary for an employee with a qualifying master’s degree and who is younger than 30 years, must earn more than € 31,891

For more details on what the 30% ruling entails, why this ruling is interesting, what the conditions are and how it is applied to the salary, etc., please refer to our article “What does the 30% rule mean?“.

For any questions, please contact us: and 0031 6 823 80 801. We can file the entire 30% rule on behalf of you as employer and your employee, the expat.