Can the 30% ruling be less than 30%?


I have heard, that there is still a possibilty to qualify for the 30% ruling if you earn less than the required salary. My gross salary is € 45,000. If the tax free reimbursement would for example only be € 5,000 (11%), then I would still meet the criteria of € 38,347 taxable salary.

Could you please prove, that this is the case and describe, if there are any special considerations when applying for the 30% ruling with lower salary?

I am 24 years with bachelors degree, if it matters.


The law indeed only requires a minimum taxable salary of € 38,347 (article 10eb Uitvoeringsbesluit Loonbelasting 1965) for the year 2020. 

An incoming employee to whom the 30% ruling is granted can get at least a tax free allowance to cover the extra territorial expenses of up to 30% of the agreed (gross) salary. The words “up to” indicate that a lower percentage is also possible. (article 10ea Uitvoeringsbesluit Loonbelasting 1965).

So a tax free allowance calculated on a lower percentage than 30% is indeed possible to secure that you have a taxable income of more than € 38,347. This will however require specific and individual calculations in the payroll administration for you which you will have to negotiate with your employer. An employer doesn’t have to cooperate nor has to accept that the 30% ruling is applied at all.  

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