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I am young master with 30% ruling. What happens if I become 30? Will the salary requirement be higher?


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).

For up to date figures see
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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Comments (4)
Comment by Andre on Thu, Oct 8th, 2015 at 10:25 AM
I had signed the contract with my employer when i was under the age of 30 years. I turned to 31 within the same contract and same (old) salary. 1) Am I legal to ask my employer to raise the salary to the minimal required for the kennismigrant? 2) Is the employer obliged to follow the IND rule and increase my brutto salary to the minimal for kennismigrant? In case of satisfying the regulations of IND regarding the salary, the 30% ruling will give me full 30% without any corrections with relation to minimal taxable income, as given here Therefore, my netto salary will be higher.
Comment by Arjan Enneman on Thu, Oct 15th, 2015 at 8:10 AM
As far as I know the salary requirement for employees below 30 remains applicable when the employee becomes 30 as long as the employee remains working for the same employer. Once you change employer and are 30 years or older the higher salary requirement becomes applicable. This beneficial approach is only applicable for the Knowledge Migrant Scheme. For the 30% ruling immediately the higher salary is required once you become 30.
Comment by Abhishek on Wed, Jan 27th, 2016 at 12:43 PM
In my case following is not true: In this web link it is stated that "in the year you become 30 the salary will be calculated pro rate. If you become 30 on 21 April then for the month January, February, March and April ( including the reserved part of holiday allowance and 13th month) the lower salary will be applicable and for remaining months in the year the higher salary." My employer is giving me less salary from January 2016, and I am still not 30, I will be 30 in November. The reply I got from my employer is : "The tax authority looks at the entire year in which you turn 30. "
Comment by Arjan Enneman on Tue, Apr 5th, 2016 at 7:24 PM
The article is correct. For the period you are not yet 30 a lower annual salary is required then for the period you are 30. The tax authorities don‘t just look at the entire year only, but at the two periods. See the answer to question 29 in the Question and Answer decree from the State Secretary of Finance of 11 September 2013, nr. DGB2013-70M
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