Both the IND (for highly skilled migrants) and the tax office (for the 30% ruling) adjust their salary thresholds annually.
To make things easier for you, we’ve compiled a comprehensive timeline of these salary thresholds.
2024
| Description | Threshold (€) |
|---|---|
| Highly skilled migrants aged 30 years or older | €5.331,00 |
| Highly skilled migrants younger than 30 years | €3.909,00 |
| Highly skilled migrants following an orientation year for highly qualified persons, recent graduates, or scientific researchers | €2.801,00 |
| EU Blue Card holders | €6.245,00 |
| Taxable income requirement for the 30% ruling | €46.107,00 |
| Taxable income for young professionals (under 30 with a master’s degree) | €35.048,00 |
2023
| Description | Threshold (€) |
|---|---|
| Highly skilled migrants aged 30 years or older | €5.008,00 |
| Highly skilled migrants younger than 30 years | €3.672,00 |
| Highly skilled migrants following an orientation year for highly qualified persons, recent graduates, or scientific researchers | €2.631,00 |
| EU Blue Card holders | €5.867,00 |
| Taxable income requirement for the 30% ruling | €41.954,00 |
| Taxable income for young professionals (under 30 with a master’s degree) | €31.891,00 |
2022
| Description | Threshold (€) |
|---|---|
| Highly skilled migrants aged 30 years or older | €4.840,00 |
| Highly skilled migrants younger than 30 years | €3.549,00 |
| Highly skilled migrants following an orientation year for highly qualified persons, recent graduates, or scientific researchers | €2.543,00 |
| EU Blue Card holders | €5.670,00 |
| Taxable income requirement for the 30% ruling | €39.467,00 |
| Taxable income for young professionals (under 30 with a master’s degree) | €30.001,00 |
2021
| Description | Threshold (€) |
|---|---|
| Highly skilled migrants aged 30 years or older | €4.752,00 |
| Highly skilled migrants younger than 30 years | €3.484,00 |
| Highly skilled migrants following an orientation year for highly qualified persons, recent graduates, or scientific researchers | €2.497,00 |
| EU Blue Card holders | €5.567,00 |
| Taxable income requirement for the 30% ruling | €38.961,00 |
| Taxable income for young professionals (under 30 with a master’s degree) | €29.616,00 |
2020
| Description | Threshold (€) |
|---|---|
| Highly skilled migrants aged 30 years or older | €4.612,00 |
2019
| Description | Threshold (€) |
|---|---|
| Highly skilled migrants aged 30 years or older | €4.500,00 |
| Highly skilled migrants younger than 30 years | €3.299,00 |
| Highly skilled migrants following an orientation year for highly qualified persons, recent graduates, or scientific researchers | €2.364,00 |
| EU Blue Card holders | €5.272,00 |
| Taxable income requirement for the 30% ruling | €37.743,00 |
| Taxable income for young professionals (under 30 with a master’s degree) | €28.690,00 |
2018
| Description | Threshold (€) |
|---|---|
| Highly skilled migrants aged 30 years or older | €4.404,00 |
| Highly skilled migrants younger than 30 years | €3.229,00 |
| Highly skilled migrants following an orientation year for highly qualified persons, recent graduates, or scientific researchers | €2.314,00 |
| EU Blue Card holders | €5.160,00 |
| Taxable income requirement for the 30% ruling | €37.296,00 |
| Taxable income for young professionals (under 30 with a master’s degree) | €28.350,00 |
2017
| Description | Threshold (€) |
|---|---|
| Highly skilled migrants aged 30 years or older | €4.324,00 |
| Highly skilled migrants younger than 30 years | €3.170,00 |
| Highly skilled migrants following an orientation year for highly qualified persons, recent graduates, or scientific researchers | €2.272,00 |
| EU Blue Card holders | €5.066,00 |
| Taxable income requirement for the 30% ruling | €37.000,00 |
| Taxable income for young professionals (under 30 with a master’s degree) | €28.125,00 |
2016
| Description | Threshold (€) |
|---|---|
| Highly skilled migrants aged 30 years or older | €4.240,00 |
| Highly skilled migrants younger than 30 years | €3.108,00 |
| Highly skilled migrants following an orientation year for highly qualified persons, recent graduates, or scientific researchers | €2.228,00 |
| EU Blue Card holders | €4.968,00 |
| Taxable income requirement for the 30% ruling | €36.889,00 |
| Taxable income for young professionals (under 30 with a master’s degree) | €28.041,00 |
2015
| Description | Threshold (€) |
|---|---|
| Highly skilled migrants aged 30 years or older | €4.189,00 |
| Highly skilled migrants younger than 30 years | €3.071,00 |
| Highly skilled migrants following an orientation year for highly qualified persons, recent graduates, or scientific researchers | €2.201,00 |
| EU Blue Card holders | €4.908,00 |
| Taxable income requirement for the 30% ruling | €36.705,00 |
| Taxable income for young professionals (under 30 with a master’s degree) | €27.901,00 |
2014
| Description | Threshold (€) |
|---|---|
| Highly skilled migrants aged 30 years or older | €4.048,00 |
| Highly skilled migrants younger than 30 years | €2.968,00 |
| Highly skilled migrants following an orientation year for highly qualified persons, recent graduates, or scientific researchers | €2.127,00 |
| EU Blue Card holders | €4.743,00 |
| Taxable income requirement for the 30% ruling | €36.378,00 |
| Taxable income for young professionals (under 30 with a master’s degree) | €27.653,00 |
2013
| Description | Threshold (€) |
|---|---|
| Highly skilled migrants aged 30 years or older | €4.334,17 |
| Highly skilled migrants younger than 30 years | €3.178,42 |
| Highly skilled migrants following an orientation year for highly qualified persons, recent graduates, or scientific researchers | €2.278,00 |
| Taxable income requirement for the 30% ruling | €35.770,00 |
| Taxable income for young professionals (under 30 with a master’s degree) | €27.190,00 |
[…] The salary level depends on the employee’s age (under or over 30) and is indexed annually. Check the latest salary requirements on the salary history page. […]
[…] The salary level depends on the employee’s age (under or over 30) and is indexed annually. Check the latest salary requirements on the salary history page. […]
[…] The salary level depends on the employee’s age (under or over 30) and is indexed annually. Check the latest salary requirements on the salary history page. […]
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