Netherlands Increases Minimum Salary for 30% Ruling for Expatriates

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 4…
Continue Reading