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Can the 30% ruling be less than 30%?

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.

Thank you!
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
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Comments (10)
Comment by Shweta on Mon, Jul 14th, 2014 at 11:07 PM
Hi,I have a question regarding 30% ruling application for myself, I would like to know if I am eligible for this. Below are few details: Age: 29 years (Date of Birth: 20-Aug-1985) Gross Salary: EUR 45,100 Degree: Bachelors Degree (Engineering) Please let me know if any more details are required.Thanks in advance. Shweta
Comment by EMarine on Wed, Oct 8th, 2014 at 3:44 PM
Is this information up to date?
Comment by Arjan Enneman on Wed, Oct 22nd, 2014 at 12:56 AM
The salary mentioned is the amount for 2013. For the up to date amounts check The fact that the tax free allowance can be less than 30% is still applicable.
Comment by Arjan Enneman on Thu, Oct 15th, 2015 at 10:44 AM
Only if you have a masters degree and are younger than 30 years a lower salary is required. If you want to qualify the tax free allowance should not be 30% but less.
Comment by Owain on Thu, Nov 5th, 2015 at 12:51 PM
Is this information still up-to-date in 2015, apart from the amounts of course. I have a colleague who has been told (after 5 years of receiving the 30% rule) that he just does no€˜t qualify from 2016. There might be a complication in that his salary was too low also in 2015, but he still qualified since old rule you were given the 30% rule for 5 years.
Comment by Arjan Enneman on Thu, Nov 5th, 2015 at 1:03 PM
Yes the information is still up to date. The 30% ruling legislation specifically states that the tax free compensation can be up to 30%. This is a basic part of the ruling and is not part of an annual adjustment of the legislation.
Comment by Jnanesh on Thu, Dec 24th, 2015 at 12:02 PM
I have 30% ruling, but don‘t know up to what % I will get the benefit? How to know that?
Comment by Arjan Enneman on Thu, Dec 24th, 2015 at 12:08 PM
In principle your employer will make calculations based on 30%. If it turns out that the remaining taxable part would become too low it is possible to use a lower percentage. In your employment contract an addition will have been made on how the 30% ruling will be implemented in the payroll if the 30% ruling is granted. This addition is based on 30%. A lower percentage will have to be agreed with you. You can check with the payroll department or HR to check how the tax free allowance is calculated in your case.
Comment by Jnanesh on Thu, Dec 24th, 2015 at 1:06 PM
Thank you for the reply. I have the 30% ruling from 2010, based on the income requirements at that time. So, when the new rules are changed in 2015, is there any effect on my 30% ruling?
Comment by Arjan Enneman on Thu, Dec 24th, 2015 at 2:57 PM
SInce you got the ruling before 1 Januari 2012, when the rules changed, you fall under the old rules for a maximum of 5 years. After 5 years passed you will have to satisfy the new conditions like the required salary. In your situation the new rules became applicable in 2015. So you need to make sure that your salary currently is high enough.
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