As of January 1, 2018, the salary criteria for expatriate employees is set as follows:
- The annual taxable salary for an employee should be at least Euro 37,296 (2017: EUR 37,000).
- The taxable salary for an employee with a master degree and who is younger than 30 years, should amount to at least Euro 28,350 (2017: 28,125).
For scientific researchers, employees working in scientific education or doctors in training, the salary according to the Dutch minimum Act is sufficient. However, it should be noted that strict conditions apply for the companies/institutions with regard to the eligibility to the 30% ruling.
