The 2019 salary requirements for the Dutch 30% ruling have been published by the Dutch authorities. The 2019 annual taxable income (after applying the 30% ruling) should be at least EUR 37.743 (EUR 37.296 in 2018). 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 28.690 (EUR 28.350 in 2018). For scientific researchers there is no salary requirement.