27 December 2018
Dutch 30% Ruling – Salary Thresholds in 2019
The Dutch 30% ruling is a tax advantage for employees moving to the Netherlands for a specific employment role. When the necessary conditions are met, the employer and employee can submit a joint request with the Dutch tax authorities to apply for the Dutch 30% ruling for a maximum duration of 5 years. Once the 30% ruling has been granted, the employer can process the tax-free allowance equal to maximum 30% of the gross salary in the Dutch payroll.
The 2019 salary requirements for the Dutch 30% ruling have been published by the Dutch authorities. The 2019 annual taxable income (after applying the 30% ruling) should be at least EUR 37.743 (EUR 37.296 in 2018). For employees younger than 30 years of age, with a master’s degree comparable to a Dutch master, the taxable income (after applying the 30% ruling) should be at least EUR 28.690 (EUR 28.350 in 2018). For scientific researchers there is no salary requirement.
Please contact Santa Fe to determine whether your employee is eligible for the Dutch 30% ruling and seek advice on how we can apply for the 30% ruling on behalf of your employee. You can also contact Santa Fe to perform a year-end check of the 2018 payroll, as the taxable salary requirement should be met every year.
Should you have any questions, please contact:
Senior Immigration Specialist
Claudia de Jager