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Salary conditions for the 30% ruling and the knowledge migrant residence permit. The differences:

Main rule

You can inter alia use the 30%-facility if you have a specific field of expertise that is not or is only scarcely available on the Dutch employment market. This specific expertise is not applicable to the knowledge migrant application, but is considered to be available due to the amount in salary. The Dutch immigration- and naturalisation service (IND) may always question the expertise if they consider the amount of the salary not to be market conform.

Under the 30% ruling, you are deemed to possess that expertise if your annual salary not including the tax-free allowance in the Netherlands is at least in:

  • 2018: € 37,296 (including holiday allowance)
    and at least € 53,280 if the full 30% tax free reimbursement is paid
  • 2017: € 37,000 (including holiday allowance)
    and at least € 52,857 if the full 30% tax free reimbursement is paid
  • 2016: € 36,889 (including holiday allowance)
    and at least € 52,699 if the full 30% tax free reimbursement is paid
  • 2015: € 36,705 (including holiday allowance)
    and at least € 52,436 if the full 30% tax free reimbursement is paid
  • 2014: € 36,378 (including holiday allowance)
    and at least € 51,969 if the full 30% tax free reimbursement is paid

Under the knowledge migrant regulation, the salary condition is on a monthly basis (8% holiday allowance not included). In order to be able to compare it to the 30% salary levels, we have included the annual levels as well but please note that for immigration purposes, you need to meet the minimum wage criteria every Month.

Per month

  • 2018:  € 4,404
  • 2017:  € 4,324
  • 2016:  € 4,240
  • 2015:  € 4,189
  • 2014:  € 4,048

Annual amount

  • 2018:  € 52,848 (excluding holiday allowance) and € 57,076 (including holiday allowance)
  • 2017:  € 51,888 (excluding holiday allowance) and € 56,039 (including holiday allowance)
  • 2016:  € 50,880 (excluding holiday allowance) and € 54,951 (including holiday allowance)
  • 2015:  € 50,268 (excluding holiday allowance) and € 54,290 (including holiday allowance)
  • 2014:  € 48,576 (excluding holiday allowance) and € 52,463 (including holiday allowance)

You are under the age of 30 and have a Master’s degree

Are you under the age of 30 and in possession of a Dutch university degree? Or were you awarded an equivalent degree in a country other than the Netherlands? If so, you can use the 30% facility if your salary not including the tax-free allowance in the Netherlands is at least in:

  • 2018: € 28,350 (including holiday allowance)
    and at least € 40,500 if the full 30% tax free reimbursement is paid
  • 2017: € 28,125 (including holiday allowance)
    and at least € 40,179 if the full 30% tax free reimbursement is paid
  • 2016: € 28,041 (including holiday allowance)
    and at least € 40,059 if the full 30% tax free reimbursement is paid
  • 2015: € 27,901 (including holiday allowance)
    and at least € 39,859 if the full 30% tax free reimbursement is paid
  • 2014: € 27,653 (including holiday allowance)
    and at least € 39,504 if the full 30% tax free reimbursement is paid

If you are under the age of 30, the following salaries (8% holiday allowance not included) are applicable under the knowledge migrant regulation (a Master’s degree is not mandatory):

Per month

  • 2018:   € 3,229
  • 2017:   € 3,170
  • 2016:   € 3,108
  • 2015:   € 3,071
  • 2014:   € 2,968

Annual amount

  • 2018:  € 38,748 (excluding holiday allowance) and € 41,848 (including holiday allowance)
  • 2017:  € 38,040 (excluding holiday allowance) and € 41,084 (including holiday allowance)
  • 2016:  € 37,296 (excluding holiday allowance) and € 40,280 (including holiday allowance)
  • 2015:  € 36,852 (excluding holiday allowance) and € 39,800 (including holiday allowance)
  • 2014:  € 35,616 (excluding holiday allowance) and € 38,465(including holiday allowance)

You are conducting scientific research

Does your work in the Netherlands involve conducting scientific research at a research institution? In that case, you can make use of the 30% facility, regardless of your salary, provided other conditions are met.

If you are in the possession of a Dutch university degree in 2018 and you find a job as a knowledge migrant within three years after graduation, promotion or scientific research, you must receive a minimum salary of €2,314 (8% holiday allowance not included). On a yearly basis this is: € 27,768 and EUR 29,990 including holiday allowance.

Tax specialist