30% Ruling for PhD Graduates and Researchers: Lower Thresholds Explained

The three salary norms, side by side

The 30% ruling applies one of three salary tests depending on the employee's situation. Only one of the three has no minimum at all.

The researcher exception (art. 10eb lid 3 UB LB 1965) is the strongest of the three: someone employed to do scientific research or teaching at a recognised research institution qualifies for the 30% ruling regardless of salary, as long as the other eligibility criteria (150 km rule, recruited from abroad) are met. The under-30 master's route (art. 10eb lid 2) is a reduced number, not a waiver. See the full 2026 salary threshold guide for how the standard figure is set.

Who counts as a researcher

The no-norm exception applies to two specific groups under art. 10eb lid 3 UB LB 1965. First, employees carrying out scientific research or teaching at an onderzoeksinstelling as defined in art. 1.11 onderdelen a and b Vreemdelingenbesluit 2000, which covers universities and recognised research institutes. Second, doctors in specialist training (AIOS, arts in opleiding tot specialist) at an institute recognised for that training.

The exception is tied to the employer and the nature of the role, not to the employee's nationality, seniority, or contract type. A postdoctoral researcher, an assistant professor, or a PhD candidate employed directly by a qualifying university or research institute to do research or teach can all fall under this exception, provided the appointment is genuinely research or teaching work at that institution.

A PhD counts as master's level

Separately from the researcher exception, the under-30 route requires a recognised master's degree. Belastingdienst practice generally treats a PhD, including one obtained abroad, as at least master's-level for this purpose. So an employee under 30 with a doctorate who does not work at a recognised research institution, for example one who has moved into an industry role, can still use the reduced €36,497 threshold rather than the standard €48,013, based on holding the doctorate.

This matters because the two routes cover different situations. A 32-year-old postdoc at a recognised university needs no salary norm at all under the researcher exception, regardless of age. A 28-year-old PhD graduate who takes an industry job outside a recognised research institution needs the reduced under-30 threshold instead, and qualifies for it because the PhD counts as master's level.

Turning 30 during the ruling

The reduced under-30 threshold does not last the full term. It stops applying from the month after the employee turns 30. From that point the standard threshold of €48,013 applies instead, and if the actual salary does not clear it, the ruling ends. This risk does not apply to employees covered by the researcher exception, since that category has no age-linked salary test to lose.

Anyone close to 30 on a salary between the two thresholds should check, well in advance, whether the standard threshold will be met once the reduced rate stops applying. Our eligibility checker walks through this by situation.

The PhD-in-NL exception to the 150 km rule

The general 150 km rule requires living more than 150 km from the Dutch border for more than 16 of the 24 months before the current employment starts (art. 10e lid 2 onderdeel b UB LB 1965). A PhD candidate who lived in the Netherlands to obtain their doctorate would normally fail this test, since they were living inside the 150 km zone during that period.

There is a specific exception for this: if the current employment starts within one year of obtaining the doctorate, the time spent in the Netherlands (or within 150 km of the Dutch border) to obtain the doctorate, and the period between the promotion and the start of employment, are disregarded for the 150 km test (art. 10e lid 3 UB LB 1965). In effect, the 24-month look-back is applied to the period before the PhD began rather than immediately before the current job. See our prior NL visits and 150 km rule guide for the general mechanics this exception modifies.

Postdoc moving from university to industry

A researcher who leaves a recognised research institution for an industry role loses the no-norm exception from that point, since it is tied to employment at the qualifying institution, not to the person's research background. The new industry employer files its own joint application, and the applicable salary test depends on the employee's age at that point: the standard €48,013 threshold, or the reduced €36,497 under-30 threshold if under 30 and holding at least a master's-equivalent degree (which, as above, includes a PhD).

This is a genuinely new assessment, not a continuation of the researcher exception. Salary offers for postdocs moving to industry should be checked against the correct threshold for the new role before assuming the no-norm exception carries over; it does not.

Frequently Asked Questions

Do PhD candidates need to meet the standard salary threshold?

Not if employed to do research or teaching at a recognised research institution: that group has no salary norm at all. A PhD candidate outside that setting can instead use the reduced under-30 threshold of €36,497 if under 30, since a PhD counts as master's level.

Does the researcher exception apply to industry R&D roles?

No. The no-norm exception is limited to scientific research or teaching at a recognised onderzoeksinstelling as defined in art. 1.11 Vreemdelingenbesluit 2000, or AIOS specialist training. A private-sector research role does not qualify under this exception; it falls under the standard or under-30 salary test instead.

What happens to my threshold when I turn 30?

If you qualified under the under-30 master's route, the reduced threshold stops applying from the month after your 30th birthday. From then the standard €48,013 threshold applies, and if your salary does not clear it, the ruling ends. This does not affect employees under the researcher exception, which has no age-linked salary test.

Does time spent in the Netherlands for a PhD break the 150 km rule?

Not automatically. If your current employment starts within one year of obtaining the doctorate, the time you spent in the Netherlands (or within 150 km of the border) to get the PhD, and the period between the promotion and starting the job, are disregarded for the 150 km test, so the look-back applies to the period before the PhD started.