You must meet these conditions to be eligible for the 30% facility:
When do I have a specific expertise in 2022?
You have that expertise if your salary, not including the tax-free allowance in the Netherlands, is more than: € 39,467 in 2022.
You are younger than 30, and you have a Dutch academic master’s degree.
Or have you obtained an equivalent title in another country? Then you have a specific expertise if your salary, not including the tax-free allowance in the Netherlands, is more than: € 30,001 in 2022.
Do you conduct scientific research?
And do you conduct that research at a designated research facility? Or are you a doctor training to be a specialist? In that case, you can always make use of the 30% facility. The amount of your salary is not important.