30% Ruling: Reduced to 27% from 2027

High-skilled expats working in the Netherlands, pay attention to upcoming changes regarding the 30% ruling.

💰 Up to 30% tax-free allowance
📍 The Netherlands / Belastingdienst

This policy adjustment directly impacts the disposable income for many highly skilled individuals working here, making it crucial to understand the changes and act promptly.

• ✓ Remains 30% for 2025-2026: The maximum tax-free allowance will stay at 30% for the next two years.
• ✓ Adjustments from 2027: The tax-free percentage is set to decrease to a maximum of 27%, with potential increases in salary thresholds.
• ✓ Optimal application window: Now (2026) is the best time to apply or confirm your 30% ruling, as conditions will tighten next year.

If you meet the criteria, it's advisable to discuss this with your employer and ensure they submit the application via the Belastingdienst website within 4 months of your start date. For the most accurate and up-to-date information, always refer to the official announcements from the Dutch Tax Administration (Belastingdienst).