Salary thresholds for the knowledge migrants and the 30% ruling in 2025
Salary thresholds for the knowledge migrants and the 30% ruling in 2025
The highly skilled migrant scheme and the 30% ruling both require a specific salary criterion to be met for eligibility. Although the salary criteria are similar, there are still some differences. Additionally, the salary thresholds change on a yearly basis. This article provides information on the new salary criteria for the knowledge migrants and for the 30% ruling effective from January 1, 2025, as well as updates on the abolition of partial non-resident taxpayer status from 2025 and proposed changes to the 30% ruling as per 2027.
The employees who have been granted the 30% ruling must continuously meet the salary criteria. The annual increase of the salary threshold applies to both new applications and already to the granted 30% rulings. Do you have employees in 2025 who qualify for the 30% ruling or who have already been granted the 30% ruling? In 2025, the taxable salary (excluding the targeted exempt reimbursement) for these employees must be at least:
3. Abolition of partial non-resident taxpayer status
The employees residing in the Netherlands and having the 30% ruling were able opt for the so-called partial non-resident taxpayer status until January 1, 2025. This meant that, despite living in the Netherlands, they were considered non-resident taxpayers for box 2 and 3. The partial non-resident taxpayer status has been abolished as of 1 January 2025.
However, to the employees who already made use of the 30% ruling in the last salary period of 2023, transitional law applies. They can continue to opt for the partial non-resident taxpayer status until and including December 31, 2026.
As of 1 January 2024, the 30% ruling has become stricter, and the 30-20-10 ruling has been introduced. However, this strictness has been reversed in the 2025 Tax Plan. The government proposes to set the maximum tax-free allowance at a constant flat rate of 27% for a period of up to 60 months starting from 1 January 2027. This flat rate will apply to both incoming and outgoing employees.
For the incoming employees who made use of the 30% ruling before 2024 the transitional law will applies. For them, the percentage of 30% will continue to apply for the remaining ruling period. For incoming employees who first time applied for the 30% ruling from 1 January 2024, the percentage of 30% will apply until and including 2026. From 1 January 2027, the percentage will be reduced to 27%.
Increase of salary criterion
The government wants to tighten the expertise requirement and therefore proposes to increase the salary criterion from 1 January 2027, in addition to the regular indexation. The salary threshold for incoming employees will be increased to €50,436 as of 1 January 2027, and for employees under the age of 30 with a master's degree, it will be €38,338 (subject to indexation).
Transitional law applies for incoming employees who already have been making use of the 30% ruling. For incoming employees who applied for the 30% ruling first time before and in 2024, the old (indexed) salary criteria will continue to apply for the remaining ruling period.
The incoming employees who make use of the 30% ruling from 1 January 2025, should consider the increased (and indexed) salary criteria from 1 January 2027.
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1. Knowledge Migrants Scheme
Are there any knowledge migrants currently working in your organization or do you plan to hire a knowledge migrant? Please find below the salary threshold applicable for knowledge migrants in 2025:| Type of permit | Gross monthly salary in 2024 (excluding holiday allowance) | Gross monthly salary in 2025 (excluding holiday allowance) |
| Highly skilled migrant 30 years or older | € 5.331 | € 5.688 |
| Highly skilled migrant younger than 30 years | € 3.909 | € 4.171 |
| European Blue Card holder | € 6.245 | € 5.688 |
| Graduated highly skilled migrant (application is submitted during the Orientation year or within the 3 years of obtaining a higher education in the Netherlands or in one of the Top 200 ranked universities abroad) | € 2.801 | € 2.989 |
| Graduated EU Blue card holder (application is submitted within 3 years of completion of an higher educational program in the Netherlands or abroad) | € 4.265 | € 4.551 |
2. 30% ruling
One of the requirements to qualify for the 30% ruling is that the incoming employee has specific expertise that is not or only scarcely available on the Dutch labor market. Since 2012, this requirement includes a salary threshold.The employees who have been granted the 30% ruling must continuously meet the salary criteria. The annual increase of the salary threshold applies to both new applications and already to the granted 30% rulings. Do you have employees in 2025 who qualify for the 30% ruling or who have already been granted the 30% ruling? In 2025, the taxable salary (excluding the targeted exempt reimbursement) for these employees must be at least:
| Annual salary criteria in 2024 | Annual salary criteria in 2025 | |
| Salary of employee with specific expertise | € 46.107 | € 46.660 |
| Salary of employee with specific expertise who is younger than 30 years old and has master’s degree | € 35.048 | € 35.468 |
3. Abolition of partial non-resident taxpayer status
The employees residing in the Netherlands and having the 30% ruling were able opt for the so-called partial non-resident taxpayer status until January 1, 2025. This meant that, despite living in the Netherlands, they were considered non-resident taxpayers for box 2 and 3. The partial non-resident taxpayer status has been abolished as of 1 January 2025.
However, to the employees who already made use of the 30% ruling in the last salary period of 2023, transitional law applies. They can continue to opt for the partial non-resident taxpayer status until and including December 31, 2026.
4. Changes in the 30% ruling from 2027
30% ruling will become 27%As of 1 January 2024, the 30% ruling has become stricter, and the 30-20-10 ruling has been introduced. However, this strictness has been reversed in the 2025 Tax Plan. The government proposes to set the maximum tax-free allowance at a constant flat rate of 27% for a period of up to 60 months starting from 1 January 2027. This flat rate will apply to both incoming and outgoing employees.
For the incoming employees who made use of the 30% ruling before 2024 the transitional law will applies. For them, the percentage of 30% will continue to apply for the remaining ruling period. For incoming employees who first time applied for the 30% ruling from 1 January 2024, the percentage of 30% will apply until and including 2026. From 1 January 2027, the percentage will be reduced to 27%.
Increase of salary criterion
The government wants to tighten the expertise requirement and therefore proposes to increase the salary criterion from 1 January 2027, in addition to the regular indexation. The salary threshold for incoming employees will be increased to €50,436 as of 1 January 2027, and for employees under the age of 30 with a master's degree, it will be €38,338 (subject to indexation).
Transitional law applies for incoming employees who already have been making use of the 30% ruling. For incoming employees who applied for the 30% ruling first time before and in 2024, the old (indexed) salary criteria will continue to apply for the remaining ruling period.
The incoming employees who make use of the 30% ruling from 1 January 2025, should consider the increased (and indexed) salary criteria from 1 January 2027.
5. More information
If you would like to learn more about the highly skilled migrant scheme and/or the 30% ruling, please reach out to your contact person within BDO or one of our payroll tax specialists. They will be happy to assist you.Stay up to date
Would you like to stay up to date with the latest developments in payroll taxes, social security, immigration and labor law? Read more about the points of attention for the closed 2024 and the changes in legislation and regulations for 2025 and subsequent years in our Servicebrief Lonen (Payroll Service Letter).Click hier to download the Servicebrief Lonen.