The 30% rule for highly skilled migrants in 2025: What you need to know
The 30% rule is a tax benefit for highly skilled migrants working in the Netherlands, designed to attract specialised talent scarce in the local labour market. For eligible employees, the scheme allows up to 30% of their gross salary to be paid tax-free to compensate for the extra costs of living abroad. Each year, the Dutch government adjusts the salary requirements to ensure that only employees with specific expertise qualify. The amounts for 2025 are provisional based on provisional legislation. Here is an overview of the provisional adjustments and what employers and employees should consider.
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Provisional salary thresholds for the 30% rule in 2025
To be eligible for the 30% rule in 2025, knowledge migrants must meet the following salary requirements:
General Threshold: The employee's annual taxable salary must exceed EUR 46,660 (up from EUR 46,107 in 2024). This threshold applies to most employees eligible for the 30% rule.
Young graduates with a master's degree: For employees under 30 who hold a master's degree, the annual taxable wage must exceed EUR 35,468 (up from EUR 35,048 in 2024). This adjustment recognises young talent entering the workforce with advanced qualifications. It gives them a pathway to benefit from the scheme, even if their earnings are slightly lower than those of more experienced colleagues.
These amounts will be finalised and published in the Direct Tax Adjustment Scheme in early 2025, so employers and employees need to stay informed about the confirmation.
Maintaining eligibility: continuous compliance
An employee's eligibility for the 30% rule is determined at the time of application and must be enforced throughout the employee's time in the Netherlands. The critical points for compliance are:
Salary requirements: Employers must ensure that employees' salaries meet or exceed the required amounts yearly. If an employee's salary falls below the threshold due to reduced hours, change of position or other adjustments, they may lose their entitlement to the 30% rule.
Specific expertise and scarcity in the market: The scheme applies mainly to employees with specific expertise that is scarce in the Dutch market. While a high salary often indicates specialised knowledge, industries with an oversupply of skills may see employees become less eligible even if they meet the income threshold.
As the Dutch government continues to refine the 30% ruling to suit the economic landscape, these adjustments highlight the importance of supporting highly skilled international talent while ensuring that only those with scarce skills benefit. While the provisional salary requirements for 2025 are outlined, employers and employees should await the final amounts published in the Adjustment Scheme for Direct Taxes. By proactively adjusting to these changes, businesses can leverage the 30% ruling to attract top-tier international talent, bolstering their competitive advantage in a global market.
For more detailed guidance or to explore the complete list of benefits and stipulations within the 30% ruling, it’s advisable to consult the official Dutch Tax and Customs Administration resources.
Learn more about the 30% ruling
