For 2025, the taxable salary must be more than EUR 46,660, or more than EUR 35,468 for employees with a qualifying Master's degree who are under 30 years of age. This salary condition must be met throughout the duration of the 30% ruling (i.e., continuously).
The Belastingdienst (Tax Authorities) will use the information provided through the payroll administration to verify whether the salary condition is met. If the salary is found to be too low, the 30% ruling will be withdrawn retroactively and can no longer be applied. It is therefore advisable to check before the end of this year whether employees with a 30% ruling still meet the salary condition for 2025.
