About 30% Ruling

The salary criteria for the 30% ruling as per January 2025 are as follows:

• The salary amount does not matter if working with scientific research.
• The annual taxable salary for an employee with a master’s degree and who is younger than 30 years, must be more than 35,468 (2024: 35,048).
• The annual taxable salary for other employees must be more than 46,660 (2024: 46,107).