The 2019 Netherlands budget also sees amendments to the functionality of the 30% Ruling. The first change is to the minimum salary required to be eligible for the scheme. For 2019 the minimum taxable income required is €37,743.
However, as was the case in previous years, there are groups that qualify for whom this figure does not apply. Those under 30, who hold certain Master’s degrees qualify for the lower minimum requirement of €28,690. Additionally, some applicable doctors and scientists continue to be exempt from meeting any salary requirements in 2019.
