Salary criteria 30% ruling as of January 1, 2016

The Dutch Ministry of Finance announced the following salary criteria for the 30% ruling in 2016:

• the minimum taxable salary for an employee as of the age of 30 should amount         to at least Euro 36,889 on annual basis; and

• the minimum taxable salary for employees under the age of 30, with a master              degree at a foreign university, should amount to at least Euro 28,041 on annual           basis.