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Salary requirement if I am just 30 years and want to benefit from the 30% ruling

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 taxable salary (70%): € 36,705 (which is gross € 52,436), but what about if you just turn 30 years old?

If is not that high can I benefit of a less ruling percentage?


The minimum required taxable salary for 2015 is indeed € 36,705. For employees who are younger than 30 and have a master degree a reduced salary requirement is applicable. If you are 30 you immediately have to satisfy the general salary requirement (a master degree is then not relevant anymore nor is there a transfer period). So there is no reduction possible. 

On the other hand, it is possible to agree a lower ruling percentage with your employer, but this requires some extra work from your employer and not all employers are willing to do that. See also the article Can the 30% ruling be less than 30%?

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