I am young master with 30% ruling. What happens if I become 30? Will the salary requirement be higher?
Article ID: 497 | Last Updated: Thu, Mar 10, 2016 at 10:51 AM
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?
From the first day of the month following the month in which you reach the age of 30, your salary must be at least the required salary for incoming employees above 30. For 2014 this means:
- Minimum required taxable salary (70%): € 36,378 (which is gross € 51,969).
- For employees under the age of 30 who have obtained a master degree at a foreign university the minimum required taxable salary (70%) is € 27,653 (which is gross € 39,505).
In the year you become 30 the salary will be calculated pro rata. If you become 30 on 21 April then for the months January, February, March and April (including the reserved part of the holiday allowance and 13th month) the lower salary will be applicable and for the remaining months in the year the higher salary.
If you don't reach the higher required salary it is possible to reduce the tax free allowance as such that the taxable part of your salary will meet the required salary. But this will require the cooperation of your employer. Due to the complex calculations employers often decide not to cooperate.
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