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Netherlands Increases Minimum Salary for 30% Ruling for Expatriates

|Approved Changes|Netherlands
Netherlands

The Netherlands published Decree No. 2025-0000608432 in the Official Gazette on 24 December 2025, which contains the Adjustment Regulation for Direct Taxes 2026. This includes the indexed values for various tax-related values for 2026, including the minimum salary for the application of the 30% ruling for expatriates from 1 January 2026. The general minimum salary value is increased from EUR 46,660 to EUR 48,013, and the minimum salary for employees under the age of 30 with a master's degree…

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