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30% tax ruling, change jobs as a phd student


I am a phd student and I got 30% tax ruling for 3 years. For my last year, I change to another university, still as a phd student. I understand that I have to re-apply for 30% tax ruling. However, as I am now more than 30 years old phd student, would you please tell me whether I need to meet the minimum salary requirement (50k) which is not possible for a phd student. Or there will be no problem when i re-apply for the 30% tax ruling?

You mention that you got the ruling for 3 years now, which indicates that it was granted to you before 1 January 2012. This means that for the first 5 years of the ruling you still fall under the old rules, which were applicable before 1 January 2012. The salary requirement is therefore not applicable (yet) in your situation. You will not have to earn a salary of 50k when you change jobs.
From the moment you have been working in the Netherlands for 5 years the new rules become applicable. Then you will have to earn the higher salary.
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Comments (4)
Comment by David on Wed, Mar 30th, 2016 at 12:24 PM
I have read elsewhere that "there is no minimum required salary for scientific researchers" in case they are employed by a university or a research institution subsidised by the government. Wouldn‘t that remove the 50k limitation?
Comment by Arjan Enneman on Tue, Apr 5th, 2016 at 3:55 PM
If you are working as a scientific researcher at a qualified research institution or if you are in training at a qualified training institution to become a doctor or specialist then a minimum salary is indeed not required to qualify for the 30% ruling.
Comment by Alan Moran on Mon, Jan 23rd, 2017 at 6:52 PM
Are there ever cases where a PhD student who meets all the requirements does not get the 30% ruling? Or are nearly all phd students successful with their application? Thank you
Comment by Arjan Enneman on Thu, Jul 6th, 2017 at 12:42 PM
We don‘t have these statistics but if a PhD meets all requirements then the 30% should be granted of course.
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