Knowledge Base

Welcome to the Expatax Knowledge Base containing hundreds of answers to questions we received about topics concerning tax, payroll, accounting, legal, business etc. related to the Netherlands. Search in our Knowledge Base or browse the different categories. Expatax is a Dutch tax and accounting firm specialized in assisting international workers, freelancers and companies. Don't hesitate to contact us if you need assistance or check our website.

Salary requirement Articles
Can the 30% ruling be less than 30%?
Viewed 8724 times since Wed, May 29, 2013
Question:   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... Read More
30% tax ruling - Who is a young master for whom a lower salary is required?
Viewed 6690 times since Thu, Mar 1, 2012
Question:   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... Read More
Can the minimum salary requirement for the 30% ruling be reduced pro rata for a part time job?
Viewed 2999 times since Tue, Nov 13, 2012
  Question: You have explained to us that the new 30% ruling means a salary will need to be over € 52,436 gross (€ 36,705 taxable) per annum to be considered for qualification.  If you only work 3 days a week is that still the case or would it... Read More
My salary is just too low for the 30% ruling. Are there still options to get a tax free allowance?
Viewed 2317 times since Thu, Jan 22, 2015
Question:My husband moved to Amsterdam last December 1st. He works as IT developer and his Dutch company has told him today that he can't apply for the 30% ruling (his gross salary is € 48,000 not € 52,000) They offered to him to present all... Read More
I am young master with 30% ruling. What happens if I become 30? Will the salary requirement be higher?
Viewed 2133 times since Tue, Oct 21, 2014
Question: I am a young master and have been granted the 30% tax ruling. When I turn 30 will it be re-evaluated and will the income requirement be higher? Answer:From the first day of the month following the month in which you reach the age of 30,... Read More
Am I eligible for 30% tax ruling if my gross salary is € 3,750 per month?
Viewed 1053 times since Wed, Sep 23, 2015
Hi, I am currently employed as a highly skilled migrant in Netherlands and getting 30% tax benefit. I am working here since February 2015. Soon I will be joining a new employer and they have offered me a gross salary of 3750 euros a month. I am aged... Read More
Salary requirement if I am just 30 years and want to benefit from the 30% ruling
Viewed 619 times since Fri, Aug 14, 2015
I am moving to the Netherlands in the next few weeks because of a job. I am 30 years old, Spanish, with a master degree, and I would like to know what salary should I ask in order to benefit from the 30% ruling. I saw that the minimum required... Read More