The 2021 salary requirements for the Dutch 30% ruling have been published by the Dutch authorities. The 2021 annual taxable income (after applying the 30% ruling) should be at least EUR 38.961 (EUR 38.347 in 2020). 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 29.616 (EUR 29.149 in 2020). For scientific researchers there is no salary requirement.