Salary norms 30% scheme

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 our HC team. Bart, Aniek and Maud will be happy to assist.