30% ruling exempts an employee from abroad from paying part of the taxes on wages. One of the conditions for applying the 30% ruling is the requirement for the taxable part of the income.

New requirements to receive or retain 30% of the ruling will come into force in 2023.
According to preliminary data there are updates on taxable wage base for employees:

• over 30 years old must be more than €41,954 (2022: €39,467) per year.
  
• under 30 years of age, as well as employees with a master's degree, must be more than €31,891 (2022: €30,001) per year.

The amounts are still preliminary, they will be finally announced by the tax service in the last days of December 2022 or the first days of January 2023.

Particular attention to these changes should be paid by those who are 29 or 30 years old. When an employee reaches the age of 30, the minimum income requirement for employees over 30 years of age begins to apply to him.