Could turning 30 put your Dutch 30% ruling at risk?

International employees in the Netherlands who benefit from the lower salary requirement for the Dutch 30% ruling face a higher threshold when they turn 30. The Dutch Tax Administration has clarified how these salary requirements should be calculated when someone turns 30 during the year and why failing to meet them could mean losing the tax benefit.

Who qualifies for the reduced 30% ruling salary requirement?

The 30% ruling is a Dutch tax benefit that allows employers to pay eligible international employees up to 30% of their remuneration tax-free. It is designed to help cover the additional costs of moving to and working in the Netherlands.

To qualify, employees generally must have been recruited from abroad, lived more than 150 kilometres from the Dutch border for more than 16 of the 24 months before their first working day in the Netherlands and meet a minimum salary requirement. However, employees under 30 with a Dutch academic master's degree or an equivalent foreign qualification can benefit from a lower salary threshold.

According to the Dutch Tax Administration (Belastingdienst), the following salary requirements apply in 2026:

Employee category	Annual salary requirement
Under 30 with a qualifying master's degree	More than 36.497 euros
Standard salary requirement	More than 48.013 euros

These thresholds refer to taxable annual salary, excluding the tax-free allowance provided through the 30% ruling. Certain employees, including scientific researchers at designated institutions and doctors training to become specialists, are exempt from the salary requirement.

What happens to your 30% ruling when you turn 30?

Turning 30 does not automatically mean losing the 30% ruling. Employees who qualify for the reduced salary requirement can continue using the lower threshold until the end of the month in which they turn 30. From the following month, the standard, higher salary requirement applies.

But what happens when both salary thresholds apply during the same calendar year? The Dutch Tax Administration clarified on November 9 that employers must calculate a combined annual salary threshold based on the number of months each requirement applies, according to Taxence. The employee's total taxable annual salary is then compared with this combined amount.

For example, an employee with a qualifying master's degree who turns 30 on June 30, 2026, would be subject to the lower salary threshold of 36.497 euros for the first six months of the year and the standard threshold of 48.013 euros for the remaining six months.

In this case, the calculation would be:

• January to June: 6/12 × 36.497 euros = 18.248,50 euros
• July to December: 6/12 × 48.013 euros = 24.006,50 euros
• Combined annual salary threshold: 42.255 euros

This means the employee would need a taxable annual salary of more than 42.255 euros to meet the combined requirement for 2026, assuming they worked throughout the year.

The exact amount will depend on when the employee turns 30. Someone celebrating their birthday earlier in the year will have more months subject to the higher threshold, while someone turning 30 later will benefit from the lower requirement for longer.

Could you lose your 30% ruling if your salary is too low?

Failing to meet the combined annual salary requirement could have significant consequences. If an employee's taxable salary falls below the required threshold, they generally lose their eligibility for the 30% ruling retroactively from January 1 of that year, rather than from the month they turn 30.

However, there is an important exception. Employees who meet the proportionally calculated lower salary requirement up to and including the month of their 30th birthday may continue benefiting from the ruling until the end of that month, even if they do not meet the combined annual threshold, according to Taxence.

For example, if an employee turns 30 in June 2026 and does not earn enough to meet the combined annual requirement of 42.255 euros, they may still qualify for the tax benefit until June 30, provided their taxable salary for the first six months exceeds 18.248,50 euros. They would no longer qualify from July onwards.

According to the Dutch Tax Administration, employers must check whether employees continue to meet the salary requirements and correct previous payroll tax returns where necessary. This could affect the employee's take-home pay, as income previously treated as tax-free may become taxable. Once an employee loses eligibility because they fail to meet the salary requirement, earning a higher salary later does not automatically restore the benefit.

What should international employees check with their employers?

International employees who are approaching their 30th birthday and currently benefit from the reduced salary requirement should check whether their income will meet the higher threshold. Even if their salary has not changed, the new requirement could affect their eligibility for the 30% ruling.

Employees can contact their HR or payroll department to confirm:

• Which salary threshold applies: Check whether you qualify for the reduced requirement and from which month the higher threshold will apply.
• Your expected taxable annual salary: Ask your employer to calculate your taxable earnings for the year, excluding the tax-free 30% ruling allowance and compare them with the combined threshold.
• Whether your tax-free allowance needs adjusting: If your taxable salary is close to the minimum requirement, reducing the tax-free portion of your remuneration might help you remain eligible.
• Any changes to your employment circumstances: Starting or leaving a job partway through the year can affect the calculation. Certain types of statutory leave, including parental and maternity leave, are also subject to special rules.

These tax requirements are separate from the salary thresholds set by the Immigration and Naturalisation Service (IND) for highly skilled migrant residence permits.

Employees who are unsure how the clarification affects them should discuss their circumstances with their employer or a tax advisor, particularly if their taxable salary is close to the applicable threshold.