The 30% ruling and working part-time, take unpaid leave or parental leave

Working part-time, taking unpaid leave, or going on a sabbatical reduces your income and may cause your salary to fall below the minimum annual threshold required for the 30% ruling. It is therefore wise to assess the impact on your taxable salary before deciding to reduce your working hours or take an extended period of leave.

Exception for qualified leave
A notable exception applies to salary reductions resulting from parental, adoption, or maternity leave. If your income drops below the salary threshold due to one of these qualified types of leave, your eligibility for the 30% ruling will remain intact.