{"id":2741,"date":"2022-12-04T15:24:40","date_gmt":"2022-12-04T14:24:40","guid":{"rendered":"https:\/\/witscraft.roads-technology.com\/?p=2741"},"modified":"2025-08-25T09:57:01","modified_gmt":"2025-08-25T09:57:01","slug":"the-provisional-salary-requirements-for-the-30-ruling-for-2023","status":"publish","type":"news","link":"https:\/\/witscraft.roads-technology.com\/?news=the-provisional-salary-requirements-for-the-30-ruling-for-2023","title":{"rendered":"The provisional salary requirements for the 30% ruling for 2023"},"content":{"rendered":"<p class=\"ox-c91a719c45-MsoNormal\">For the application of the 30% ruling, an incoming employee must have a specific expertise that is scarce on the Dutch labour market.<\/p>\n<p class=\"ox-c91a719c45-MsoNormal\">It is assumed that incoming employees have this specific expertise if their taxable income exceeds a certain salary criterion. This limit is indexed annually.<\/p>\n<p class=\"ox-c91a719c45-MsoNormal\">\n<p class=\"ox-c91a719c45-MsoNormal\">The final amounts are not yet officially published however, the provisional amounts are already available.<\/p>\n<p class=\"ox-c91a719c45-MsoNormal\"><b>\u00a0<\/b><\/p>\n<p class=\"ox-c91a719c45-MsoNormal\"><b>The provisional salary requirements for the 30% ruling for 2023<\/b><\/p>\n<ul type=\"disc\">\n<li class=\"ox-c91a719c45-MsoListParagraph\">The taxable salary for an employee should exceed EUR 41,953 (2022: EUR 39,467) on an annual basis.<\/li>\n<li class=\"ox-c91a719c45-MsoListParagraph\">The taxable salary for an employee who has a master&#8217;s degree and is younger than 30 years of age should be more than EUR 31,891 (2022: EUR 30,001) on an annual basis.<\/li>\n<\/ul>\n<p class=\"ox-c91a719c45-MsoNormal\">\n<p class=\"ox-c91a719c45-MsoNormal\">Make sure that your employees meet the new indexed amounts annually.<\/p>\n<p class=\"ox-c91a719c45-MsoNormal\">\n","protected":false},"author":2,"featured_media":0,"template":"","meta":{"_acf_changed":false,"iawp_total_views":2},"class_list":["post-2741","news","type-news","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The provisional salary requirements for the 30% ruling for 2023 - Witscraft<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/witscraft.roads-technology.com\/?news=the-provisional-salary-requirements-for-the-30-ruling-for-2023\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The provisional salary requirements for the 30% ruling for 2023 - Witscraft\" \/>\n<meta property=\"og:description\" content=\"For the application of the 30% ruling, an incoming employee must have a specific expertise that is scarce on the Dutch labour market. It is assumed that incoming employees have this specific expertise if their taxable income exceeds a certain salary criterion. This limit is indexed annually. The final amounts are not yet officially published [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/witscraft.roads-technology.com\/?news=the-provisional-salary-requirements-for-the-30-ruling-for-2023\" \/>\n<meta property=\"og:site_name\" content=\"Witscraft\" \/>\n<meta property=\"article:modified_time\" content=\"2025-08-25T09:57:01+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/witscraft.roads-technology.com\\\/?news=the-provisional-salary-requirements-for-the-30-ruling-for-2023\",\"url\":\"https:\\\/\\\/witscraft.roads-technology.com\\\/?news=the-provisional-salary-requirements-for-the-30-ruling-for-2023\",\"name\":\"The provisional salary requirements for the 30% ruling for 2023 - Witscraft\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/witscraft.roads-technology.com\\\/#website\"},\"datePublished\":\"2022-12-04T14:24:40+00:00\",\"dateModified\":\"2025-08-25T09:57:01+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/witscraft.roads-technology.com\\\/?news=the-provisional-salary-requirements-for-the-30-ruling-for-2023#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/witscraft.roads-technology.com\\\/?news=the-provisional-salary-requirements-for-the-30-ruling-for-2023\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/witscraft.roads-technology.com\\\/?news=the-provisional-salary-requirements-for-the-30-ruling-for-2023#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/witscraft.roads-technology.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"The provisional salary requirements for the 30% ruling for 2023\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/witscraft.roads-technology.com\\\/#website\",\"url\":\"https:\\\/\\\/witscraft.roads-technology.com\\\/\",\"name\":\"Witscraft\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/witscraft.roads-technology.com\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/witscraft.roads-technology.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/witscraft.roads-technology.com\\\/#organization\",\"name\":\"Witscraft\",\"url\":\"https:\\\/\\\/witscraft.roads-technology.com\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/witscraft.roads-technology.com\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/witscraft.roads-technology.com\\\/wp-content\\\/uploads\\\/2025\\\/08\\\/witscraft-logo-1.svg\",\"contentUrl\":\"https:\\\/\\\/witscraft.roads-technology.com\\\/wp-content\\\/uploads\\\/2025\\\/08\\\/witscraft-logo-1.svg\",\"width\":1327,\"height\":602,\"caption\":\"Witscraft\"},\"image\":{\"@id\":\"https:\\\/\\\/witscraft.roads-technology.com\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"The provisional salary requirements for the 30% ruling for 2023 - Witscraft","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/witscraft.roads-technology.com\/?news=the-provisional-salary-requirements-for-the-30-ruling-for-2023","og_locale":"en_US","og_type":"article","og_title":"The provisional salary requirements for the 30% ruling for 2023 - Witscraft","og_description":"For the application of the 30% ruling, an incoming employee must have a specific expertise that is scarce on the Dutch labour market. It is assumed that incoming employees have this specific expertise if their taxable income exceeds a certain salary criterion. This limit is indexed annually. The final amounts are not yet officially published [&hellip;]","og_url":"https:\/\/witscraft.roads-technology.com\/?news=the-provisional-salary-requirements-for-the-30-ruling-for-2023","og_site_name":"Witscraft","article_modified_time":"2025-08-25T09:57:01+00:00","twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/witscraft.roads-technology.com\/?news=the-provisional-salary-requirements-for-the-30-ruling-for-2023","url":"https:\/\/witscraft.roads-technology.com\/?news=the-provisional-salary-requirements-for-the-30-ruling-for-2023","name":"The provisional salary requirements for the 30% ruling for 2023 - Witscraft","isPartOf":{"@id":"https:\/\/witscraft.roads-technology.com\/#website"},"datePublished":"2022-12-04T14:24:40+00:00","dateModified":"2025-08-25T09:57:01+00:00","breadcrumb":{"@id":"https:\/\/witscraft.roads-technology.com\/?news=the-provisional-salary-requirements-for-the-30-ruling-for-2023#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/witscraft.roads-technology.com\/?news=the-provisional-salary-requirements-for-the-30-ruling-for-2023"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/witscraft.roads-technology.com\/?news=the-provisional-salary-requirements-for-the-30-ruling-for-2023#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/witscraft.roads-technology.com\/"},{"@type":"ListItem","position":2,"name":"The provisional salary requirements for the 30% ruling for 2023"}]},{"@type":"WebSite","@id":"https:\/\/witscraft.roads-technology.com\/#website","url":"https:\/\/witscraft.roads-technology.com\/","name":"Witscraft","description":"","publisher":{"@id":"https:\/\/witscraft.roads-technology.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/witscraft.roads-technology.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/witscraft.roads-technology.com\/#organization","name":"Witscraft","url":"https:\/\/witscraft.roads-technology.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/witscraft.roads-technology.com\/#\/schema\/logo\/image\/","url":"https:\/\/witscraft.roads-technology.com\/wp-content\/uploads\/2025\/08\/witscraft-logo-1.svg","contentUrl":"https:\/\/witscraft.roads-technology.com\/wp-content\/uploads\/2025\/08\/witscraft-logo-1.svg","width":1327,"height":602,"caption":"Witscraft"},"image":{"@id":"https:\/\/witscraft.roads-technology.com\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/witscraft.roads-technology.com\/index.php?rest_route=\/wp\/v2\/news\/2741","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/witscraft.roads-technology.com\/index.php?rest_route=\/wp\/v2\/news"}],"about":[{"href":"https:\/\/witscraft.roads-technology.com\/index.php?rest_route=\/wp\/v2\/types\/news"}],"author":[{"embeddable":true,"href":"https:\/\/witscraft.roads-technology.com\/index.php?rest_route=\/wp\/v2\/users\/2"}],"wp:attachment":[{"href":"https:\/\/witscraft.roads-technology.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2741"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}