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- The salary standard for the 30% ruling will be increased to €46,660 as of January 1, 2025 (2024: €46,107).

- For employees under the age of 30 who have a master's degree, the salary standard will be € 35,468 (2024: € 35,048).

 

Please note: with regard to the group of employees who only used the 30% ruling after January 1, 2024, a new increased salary requirement will apply from 2027.

 

- The new increased salary standard for the 30% scheme will be set at €50,436 as of January 1, 2027 (2024 price level).

- For employees under the age of 30 who have a master's degree, the new increased salary standard will be set at € 38,338 as of January 1, 2027 (2024 price level).