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New salary criteria for the 30% ruling in 2021 are announced!
Every year the salary criteria are adjusted for the 30% ruling. As of January 1, 2021, the following salary criteria will apply:
- The taxable wage for an employee must be at least € 38,961 per year. In 2020 this was € 38,347.
- The taxable wage for an employee with a qualifying master’s degree and who is younger than 30 years of age must be at least € 29,616 per year. In 2020 this was € 29,149.