Can the 30% ruling be less than 30%?
Article ID: 407 | Last Updated: Thu, Jul 9, 2015 at 8:32 PM
I‘ve heard, that there is a possibilty to qualify for the 30% ruling with less than € 50,000 salary. e.g. with € 41,000 salary you can specify only € 5,000 as a tax free reimbursement and still meet the criteria of € 35,000 taxable salary.
Could you please proof, that this is the case and describe, if there are any special considerations when applying for 30% ruling with smaller salary?
I‘m 24 years with bachelors degree, if it matters.
Answer (based on 2013 amounts):
The law indeed only requires a minimum taxable salary (for the year 2013) of € 35,770 (article 10eb Uitvoeringsbesluit Loonbelasting 1965).
An incoming employee to whom the 30% ruling is granted can get at least a tax free allowance to cover the extra territorial expenses of up to 30% of the agreed (gross) salary. The words "up to" indicate that a lower percentage is also possible. (article 10ea Uitvoeringsbesluit Loonbelasting 1965).
So indeed a tax free allowance of € 5,000 is possible if you earn € 41,000 and this way have a taxable income of more than € 35,770 (in 2013).
For up to date salary requirements see https://www.expatax.nl/30ruling.php.