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30% tax ruling - Who is a young master for whom a lower salary is required?

Hi Expatax,
I have a question regarding the 30% tax ruling and the condition for young masters. I have recently moved to the Netherlands from Australia as a graduate from an Australian university and was wondering what qualifies as a young master? See attached web link which also discusses the young master clause-
I am very interested to know if I can qualify for the young masters ruling as I am a recent graduate and gained my position through obtaining my degree. Can you please contact me about this. Hope to hear from you.
A young master is a person who has a master degree from an institute for scientific research (in other words, a university), who is younger than 30 and earns a taxable salary of at least € 26,605 (gross salary including 30% ruling is then at least € 38,008 - figures 2012). For actual figures see
To prove that you have a master degree your diploma may have to be evaluated.

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Comments (4)
Comment by omer on Wed, May 16th, 2012 at 6:17 PM
so if i was offered a gross salary of 30,000 would that mean i am under or over the limit?
Comment by arjan enneman on Wed, Oct 24th, 2012 at 12:27 PM
gross salary is the total amount your employer wants to pay you, so it is not the same as the taxable salary. so roughly said, the gross salary is the taxable salary plus the 30% allowance. if the offer is ? 30,000 the salary will be too low for the 30% ruling.
Comment by S on Sat, Jun 18th, 2016 at 6:18 PM
Hi, I have a Masters degree and I am less than 30 years old. I came from India to the Netherlands. While I am working here for a company, I am still getting salary from Indian company as well. My question is: Will my Indian salary also be considered while calculating minimum salary requirement for 30% ruling? My Netherlands income is net income less than EUR 28041. I am getting very diverse information from different sources which is increasing the confusion. Hope to hear from you. Thanks in advance!
Comment by Arjan Enneman on Fri, Aug 19th, 2016 at 12:09 PM
Your world wide salary will be taken into consideration to determine whether you meet the salary requirement in the Netherlands. The decree in which the 30% ruling is defined refers to the definition of salary in the wage tax law. The wage tax law doesn‘t limit salary to salary which is only earned with the employer with whom the 30% ruling is granted.
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