The 2020 salary requirements for the Dutch 30% ruling have been published by the Dutch authorities. The 2020 annual taxable income (after applying the 30% ruling) should be at least EUR 38.347 (EUR 37.743 in 2019). For employees younger than 30 years of age, with a master’s degree comparable to a Dutch master, the taxable income (after applying the 30% ruling) should be at least EUR 29.149 (EUR 28.690 in 2019). For scientific researchers there is no salary requirement.