30% Ruling Minimum Salary 2026: €48,013 Threshold Explained

What Is the Minimum Salary for the 30% Ruling in 2026?

The Dutch 30% ruling has two salary thresholds for 2026, set by the Belastingdienst under Wet op de loonbelasting 1964, and which one applies to you depends on your age and education level:

The key distinction here is critical: these are taxable salary figures, not gross. This single misunderstanding is why countless applications are rejected. The €48,013 or €36,497 must be your salary after the 30% deduction has already been applied - not your total paycheck.

The Critical Mistake: Gross vs. Taxable

Here's where 90% of applicants get confused: the 30% ruling gives you a temporary exemption on 30% of your salary, which means you only pay tax on 70% of it. The threshold is checked on that 70%, not the full amount.

In other words: your gross salary must be higher than the threshold to result in a taxable wage that also exceeds the threshold.

So the formula is straightforward:

• Taxable salary = Gross salary × 0.70
• Minimum gross needed = Threshold ÷ 0.70

For the 2026 standard threshold of €48,013, your gross must be at least €48,013 ÷ 0.70 = €68,590.

Under-30 with a Master's Degree: Does a Lower Salary Qualify?

Yes. If you were under 30 years old when you started work for your employer, and you hold a Master's degree (or equivalent), you qualify for a lower threshold. The reduced figure is set annually by the Belastingdienst.

What counts as a Master's degree? The Dutch law recognizes:

• Dutch Master's degrees (WO niveau): All university master's programs
• Foreign Master's equivalents: If your degree is recognized as equivalent by the Nuffic or meets the "internationally accepted" standard
• Professional Master's (where applicable): Some specialized master's programs are recognized

Important: Bachelor's degrees do not qualify for the reduced threshold, and the age requirement is strict - you must have been under 30 when you started employment with your current employer, not when you applied for the ruling.

Historical Comparison Table

The salary threshold rises each year in line with inflation. Here's how 2026 compares to previous years:

Notice the steady climb. If you're considering applying, timing matters - the threshold will only increase.

The Balkenende Norm (Income Cap)

While there's a minimum salary threshold, there's also a maximum. The 30% ruling exemption is only available on salary earned up to the "Balkenende norm," which in 2026 is €262,000 per year.

If your gross salary exceeds €262,000, only the amount up to the cap benefits from the 30% exemption. Income above that is taxed at standard rates.

What Counts Toward the Threshold?

Not all compensation is equal. The threshold calculation is specific about what counts. Your employer should make this clear on your employment contract and payslips.

✓ Does count toward the threshold:

• Base monthly salary
• Holiday allowance (vakantiegeld)
• 13th month bonuses (and similar regular annual bonuses)
• Performance bonuses (if guaranteed or regular)
• Shift allowances and similar supplements

✗ Does NOT count:

• Expense allowances (housing, mobility, meal vouchers)
• Stock options or equity compensation
• One-off signing bonuses
• Pension contributions from the employer
• Irregular or non-guaranteed bonuses
• Benefits in kind (company car, health insurance added by employer)

This is why your contract and salary structure matter enormously. If €15,000 of your €70,000 compensation is an expense allowance, only the remaining €55,000 counts toward the threshold - which would put you below the €68,590 gross requirement.

Common Pitfalls

1. Misreading Your Payslip

Many employers break down salary components in confusing ways. Double-check with your HR what portion of your compensation counts as "taxable wages" for the 30% ruling. Ask them explicitly: "Is my salary above the 2026 threshold of €48,013 (taxable)?"

2. Part-Time Employment

The threshold applies to a full-time position. If you work part-time, your salary must be sufficient to meet the full-time equivalent threshold. If you work 80% of full-time, your gross would need to be approximately €68,590 ÷ 0.80 = €85,738.

3. Salary Reductions During the Ruling Period

Your salary must meet the threshold when you apply. If it drops below the threshold during the 5-year ruling period, the Dutch Tax Authority could revoke it. Be careful with career changes, demotions, or voluntary reductions.

4. Variable Compensation

Bonuses and commissions are tricky. If they're not guaranteed and regular, they may not count toward the threshold. The Dutch Tax Authority wants to see stable, predictable income.

5. Confusing Gross and Taxable

We've mentioned this, but it bears repeating: the threshold is on taxable wages after the 30% exemption, not your gross paycheck. Get a letter from your payroll department confirming your taxable salary for 30% ruling purposes.

Looking Ahead: 2027 Changes

The 30% ruling is changing. Starting in 2027, the exemption will drop from 30% to 27%, and the salary threshold is expected to rise to approximately €50,436. This doesn't sound like much, but it's significant:

• You'll need a higher salary to qualify
• The tax benefit will be slightly smaller each year
• The ruling period may shift (current proposals suggest changes to the 5-year window)

If you're considering the 30% ruling, applying before the end of 2026 could be advantageous. The window to lock in the 30% exemption (rather than 27%) is closing.

Frequently Asked Questions

What is the 30% ruling minimum salary for 2026?

The minimum salary threshold for 2026 is €48,013 in taxable wages (equivalent to a gross salary of roughly €68,590). This applies to most applicants. The threshold is checked on the salary remaining after the 30% deduction, not on your full gross pay. You can check whether your salary qualifies with our free salary calculator.

What is the 30% ruling salary threshold for 2025?

The 2025 threshold was €46,660 in taxable wages (gross approximately €66,657). The threshold is indexed annually, so if you are applying now for a job that started in 2025, the 2025 figure applies to the period up to December 31, 2025. The 2026 figure of €48,013 applies from January 1, 2026 onward.

Does the 30% ruling salary threshold apply to gross salary or net salary?

Neither: it is checked against your taxable wage, which is your gross salary minus the 30% ruling exemption. The formula is: taxable wage = gross salary x 0.70. For 2026, your gross must be at least €48,013 ÷ 0.70 = €68,590. See the complete 30% ruling guide for a breakdown of what counts as salary for this calculation.

Can I qualify for the 30% ruling with a lower salary if I have a master's degree?

Yes, if you were under 30 when you started your Dutch job. The reduced 2026 threshold is €36,497 taxable (gross approximately €52,139). The degree must be at master's level or equivalent, and your age is assessed at the start-date of employment, not the application date. Bachelor's degrees do not qualify for the lower threshold.

What happens to the salary threshold in 2027?

The threshold is expected to rise again in line with wage indexation. Separately, new applications from 2027 onward will receive a 27% exemption rather than 30%, which means the gross salary needed to clear the taxable threshold will be higher: roughly €50,436 ÷ 0.73 = approximately €69,090. If you plan to apply, doing so in 2026 locks in the 30% rate for the full 60-month period.