30 who have obtained a master's degree or its equivalent at a Dutch or foreign university; in 2019, the respective minimum gross salary amounted to €28,690 (€40,986 including the tax-free 30% allowance). No minimum salary threshold exists for researchers under EU directives. In the 24 months prior to first day of employment in the Netherlands, the foreign employee lived outside of the Netherlands for more than 16 months, more than 150 kilometres away from the Dutch border. An exception exists for all Ph.D. students who recently graduated (within the previous 12 months), where the 150 km distance rule need only have been met for 16 out of the 24 months before the start of Ph.D. study. The applicable period was originally 10 years. New legislation came in to force as per 1 January 2012, limiting the applicable period of the rule from 10 to 8 years, with a 5-year transition period. Also, foreign students acquiring a PhD in the Netherlands are eligible for the 30% ruling, even though they were not hired from abroad "Changes in 30% rule". In 2017 the new governmental coalition planned to reduce the tax break from 8 years to 5 years. However, in the 2018 budget speech, the finance minister retroactively reduced the 30% tax rule to end by Jan 2019 for all beneficiaries if over 5 years, irrespective of an earlier approval for a later end date (many cases up to 2022). Tax treaties The Netherlands has established nearly 100 bilateral tax treaties with other countries to prevent the issue of double taxation. Their overview is available at Belastingdienst website (Dutch Tax and Customs Administration). See also Corporate Tax in the Netherlands Taxation in the Netherlands Notes and references External links Dutch Tax and Customs Administration Expat tax netherlands Netherlands Income Tax Calculator Netherlands Taxation in the Netherlands