---
title: Salary norms 30% scheme
description: Just before Christmas, the Tax Authorities published the 2025 salary norms for the 30% scheme.
image: https://taxperience.nl/hubfs/TAX%2024054%20Salarisnormen%2030%25%20regeling%20Social%20post2.jpg
---
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# Salary norms 30% scheme
By [**Taxperience**](https://taxperience.nl/en/news/author/taxperience) on December 2024
Just before Christmas, the Tax Authorities published the 2025 salary norms for the 30% scheme. As of 1-1-2025, these are as follows:
- Employee younger than 30 years old with a Master's degree: € 35,468 (2024: €35,048)
- Employee aged 30 or older: € 46,660 (2024: € 46,107)
Other points of interest with regard to the scheme:
The maximum salary to which the scheme can be applied in 2025 is € 246,000.
- As of 1 January 2025, the optional partial non-resident taxpayer rules will end. This means that employees who are eligible for this regime and were granted the 30% ruling on 1-1-2024, or thereafter, will become liable to tax on their worldwide income in the Netherlands as from 1 January 2025.
- For holders of 30% rulings granted before 31-12-2023, transitional law for the partial non-resident taxpayer rules will apply until 31-12-2026.
- Depending on the approval of the 2025 tax plan by the Senate, the reduction of the general tax credit will also be based on the taxable income in Box 2 and Box 3 with effect from 1-1-2025. In combination with the termination of the partial non-resident taxpayer rules for certain employees, we recommend notifying such employees and to (have) asses(sed) whether it may be prudent for such employee to request a preliminary 2025 tax assessment.
- At this time, considering the ongoing parliamentary proceedings with respect to the 2025 tax plan in the Senate, it is still unclear whether the phased reduction of the 30% ruling (the so-called ‘30-20-10 rule’) previously adopted in 2024 will actually be reversed. If not, then starting September 2025 the first group of 30% ruling holders will face a reduction to 20% of the ruling, as per that moment the first 20 month period counting from 1-1-2024 has lapsed.
If you have any questions regarding the above, please [contact](https://taxperience.nl/en/contact?hsLang=en) our HC team. Bart, Aniek and Maud will be happy to assist.
Taxperience has taken great care in compiling the information in this article. However, Taxperience is not liable for any direct or indirect damages resulting from the use of, reliance on, or actions taken based on the information provided in this article.
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