Income requirements of the 30% ruling

/Income requirements of the 30% ruling

Income requirements of the 30% ruling

In 2016 the income requirements of the 30% ruling are:

• € 36.889, but only
• € 28.041 if you are younger than 30 and have a master degree or equivalent academic degree.

For 2017 the requirements amounts are:

• € 37.000, but only
• € 28.125 if you are younger than 30 and have a master degree or equivalent academic degree.

Technical reference (for tax professionals): Implementation Order Payroll Tax Act, article 10eb and Tax Authorities Payroll Tax Act Newsletter December 2016, page 24

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