30% tax ruling – Who is a young master for whom a lower salary is required?


Hi Expatax, I have a question regarding the 30% tax ruling and the condition for young masters. I have recently moved to the Netherlands from Australia as a graduate from an Australian university and was wondering what qualifies as a young master?

I am very interested to know if I can qualify for the young masters ruling as I am a recent graduate and gained my position through obtaining my degree. Can you please contact me about this. Hope to hear from you.


A young master is a person who has a master degree from an institute for scientific research (in other words, a university), who is younger than 30 and earns a taxable salary of at least € € 28,690 (gross salary including 30% ruling is then at least € 40,986 – figures 2019). \

The tax authorities can request that you prove that the master degree at the foreign university is of the same level as a master degree at a Dutch university. Not all foreign master studies are of sufficient level. An organisation like Nuffic can valuate a foreign master degree.

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