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.
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.
The salary levels of foreign specialists are indexed annually in accordance with the current inflation rate, like all other salaries in the Netherlands.
IND has announced new minimal salary amounts for 2018. They will be published on regular page at the website of IND.
Highly skilled migrants aged 30 years or older | € 4,404.00 |
Highly skilled migrants younger than 30 years | € 3,229.00 |
Highly skilled migrants following an orientation year for highly qualified persons, or without an orientation year permit within three years after graduation, or work as scientific researcher. | € 2,314.02 |
Key staff ICT | € 4,404.00 |
Holders of blue cards | € 5,160.00 |
As always, please note that these amounts apply only to those starting their contract in 2018. If your employment started prior to 2018, your minimum salary requirements must exceed the minimum of that year.
Minimum knowledge migrant salary for 2017 has been announced:
The income requirement only involves the wage amount that is set out in the contract expressed in money. Holiday allowance does not count towards the income requirement.
Highly skilled migrants 30 years or older
Highly skilled migrants younger than 30 years
Highly skilled migrants following an orientation year for highly educated persons having graduated, having completed a doctoral programme or scientific research*
* the lower amount for highly skilled migrant applies to you when you meet the conditions for the granting of a residence permit 'looking for a job after study, promotion or research'. This means that the lower amount does not apply anymore once you have had a residence permit to look for a job and you did not apply for a residence permit highly skilled migrant immediately following the search year.
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