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

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Question:

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?

Answer:

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 2019 this means:

  • Minimum required taxable salary (70%): € 37,743 (which is gross € 53,919).
  • For employees under the age of 30 who have obtained a master degree at a foreign university the minimum required taxable salary (70%) is € 28,690 (which is gross € 40,986).

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 – April the (taxable) salary you have earned must be at least 4/12 * € 28,690 and for the months May – December 8/12 * € 37,743.

Holiday allowance and 13 month have to be divided over 12 months. So if you receive holiday allowance in May, 4/12 of the allowance is divided to the first period and 8/12 to the second period. The same is applicable if you receive a 13th month in December, 4/12 divided to the first period and 8/12 to the second period. If you receive a bonus you will have to check based on which period the bonus was granted.

The applicable salary amounts can be found on https://www.expatax.nl/individual-expats/30-percent-ruling/