30% Ruling Salary Requirements 2026: Minimum Salary Explained
If you're applying for the 30% ruling in the Netherlands, your salary is one of the most important eligibility requirements.
But what is the minimum salary for the 30% ruling in 2026? Does a different threshold apply if you're under 30? And does your entire gross salary count?
In 2026, most employees need a taxable annual salary of more than €48,013 to meet the salary requirement. A lower threshold of more than €36,497 can apply to employees under 30 with a qualifying master's degree.
In this guide, we explain the 30% ruling salary requirements for 2026, the different thresholds and what happens if your salary is close to the minimum.
30% Ruling Salary Requirements 2026
For most employees, the salary requirement is used to determine whether they have the specific expertise required for the 30% ruling.
The Dutch Tax Administration sets a minimum taxable salary each year.
For 2026, the main salary thresholds are:
Situation | 2026 taxable annual salary requirement |
Most employees | More than €48,013 |
Employees under 30 with a qualifying master's degree | More than €36,497 |
Certain scientific researchers | No minimum salary threshold |
Doctors training to become medical specialists | No minimum salary threshold |
These amounts refer to taxable salary excluding the tax-free allowance under the 30% ruling.
Meeting the salary requirement is important, but it does not automatically mean that you qualify for the 30% ruling. You must also meet the other eligibility conditions.
What Is the Minimum Salary for the 30% Ruling in 2026?
For most employees, the minimum taxable annual salary in 2026 must be:
More Than €48,013
Notice the wording “more than”.
A taxable salary of exactly €48,013 is therefore not sufficient to meet the regular 2026 salary threshold. The taxable salary needs to exceed this amount.
This threshold is used to demonstrate that an incoming employee has the specific expertise required for the expat scheme.
However, a lower threshold applies to certain employees under the age of 30.
What Is the 30% Ruling Salary Requirement if You Are Under 30?
If you are under 30 and have a qualifying master's degree, you may be eligible for the reduced salary threshold.
For 2026, your taxable annual salary must be:
More Than €36,497
The lower threshold does not apply simply because you are under 30.
You must also hold a qualifying Dutch academic master's degree or an equivalent foreign degree.
So, for example, being 27 with a salary above €36,497 does not automatically mean that you can use the lower salary threshold. Your educational qualification must also meet the applicable conditions.
Internal link later: 30% Ruling for Employees Under 30
Does Your Gross Salary Need to Be Above €48,013?
This is where the salary requirement can become confusing.
The €48,013 threshold refers to your taxable salary excluding the tax-free allowance, rather than simply the headline gross annual salary in your employment contract.
That distinction matters because the 30% ruling itself changes how part of your employment income is treated for tax purposes.
As a result, you should not simply look at your gross salary, compare it with €48,013 and assume that you qualify.
Especially when your salary is relatively close to the threshold, it is worth checking how the ruling can actually be applied to your compensation.
Can You Always Receive the Full 30% Tax-Free?
No.
The name 30% ruling can create the impression that every qualifying employee automatically receives exactly 30% of their salary tax-free.
That is not always the case.
You must continue to meet the applicable taxable salary threshold.
If applying the full 30% tax-free allowance would reduce your taxable salary below the required threshold, the tax-free allowance may need to be lower.
Example
Suppose an employee's relevant annual employment income is not high enough to apply the full 30% allowance while still keeping taxable salary above the applicable minimum.
In that situation, the maximum tax-free allowance can effectively be limited by the salary requirement.
This is one reason why employees with salaries closer to the threshold may receive less than the full 30% tax-free allowance.
The exact calculation depends on the individual employment and payroll situation.
Are There Exceptions to the Minimum Salary Requirement?
Yes.
Certain employees do not need to meet the normal minimum salary threshold.
Scientific Researchers
Employees conducting scientific research at qualifying research institutions can be exempt from the salary requirement.
Doctors in Specialist Training
Doctors training to become medical specialists can also be exempt from the minimum salary requirement.
These groups still need to satisfy the other applicable conditions of the 30% ruling.
Is the 30% Ruling Salary Requirement the Same as the Highly Skilled Migrant Salary Requirement?
No — and this is an important distinction.
The 30% ruling salary requirement and the Highly Skilled Migrant salary requirement are part of two different systems.
The 30% ruling is a tax facility administered through the Dutch Tax Administration.
The Highly Skilled Migrant scheme is an immigration route with its own salary criteria and requirements.
This means that meeting the salary requirement for a Highly Skilled Migrant permit does not automatically mean that you meet all the requirements for the 30% ruling — and vice versa.
If you are moving to the Netherlands as a Highly Skilled Migrant, it is therefore important to check both sets of rules separately.
What if Your Salary Changes During the Year?
The salary requirement is not something you should only consider when submitting your initial application.
You need to continue satisfying the applicable conditions while using the 30% ruling.
Changes to your employment situation, working hours or compensation can therefore affect how the ruling can be applied.
This can be particularly relevant if your taxable salary is already close to the applicable threshold.
If your employment situation changes, it is worth checking whether you still satisfy the salary requirement rather than assuming that an existing 30% ruling will remain unaffected.
What if You Work Part-Time?
Part-time employment can make the salary test particularly important.
The salary requirement for the 30% ruling is not simply a question of whether your full-time equivalent salary would exceed the threshold.
Your actual taxable salary and individual circumstances need to be considered.
If you work part-time and your salary is close to the minimum threshold, you should therefore check your situation carefully before assuming you qualify.
Is There a Maximum Salary for the 30% Ruling?
There is no maximum salary that prevents you from qualifying, but there is a maximum amount of employment income over which the expat scheme can be applied.
For 2026, this cap is €262,000.
This means the tax-free allowance cannot simply continue increasing without limit for employees with very high salaries.
For most applicants this cap will not be relevant, but it is important for higher-income employees.
Will the Salary Requirement Change in 2027?
Yes.
The rules are scheduled to change from 2027.
In 2025 and 2026, the maximum tax-free allowance remains 30%. From 2027, the maximum will generally become 27%, and higher salary thresholds will apply for certain groups.
There are transitional rules depending on when an employee started using the scheme, so the rules applicable from 2027 are not identical for everyone.
If you are applying in 2026, you should therefore assess your eligibility under the current 2026 requirements while also being aware of the upcoming changes.
Do You Meet the 30% Ruling Salary Requirement?
For most applicants, the first question is relatively straightforward:
Is your taxable annual salary more than €48,013?
Or, if you are under 30 with a qualifying master's degree:
Is your taxable annual salary more than €36,497?
But salary is only one part of your eligibility.
You may meet the salary requirement and still not qualify because of another condition, such as the requirement to have been recruited from abroad or the 150 km rule.
Likewise, certain applicants may qualify under an exception to the standard salary threshold.
Check Your 30% Ruling Eligibility
Not sure whether your salary and personal situation meet the requirements?
Complete our free 2-minute eligibility check.
We'll ask you a few questions about your salary, age, education, employment and previous residence.
We'll then personally review your answers and email you:
your eligibility result;
any points that require additional attention; and
the recommended next steps.
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