Reduced to 27% · 30% ruling

A heads-up for expats working in the Netherlands: there are significant changes coming to the 30% ruling policy in 2027.

💰 Policy Update
⏰ Effective from 2027
📍 The Netherlands / Rijksoverheid & Belastingdienst

If you are an expat working in the Netherlands, this policy adjustment could affect your tax situation, so it's worth understanding the details.

• ✓ Tax Rate Change: The 30% tax exemption will remain until the end of 2026, but will decrease to 27% from January 2027.
• ✓ Salary Threshold: The minimum annual salary requirement will increase from €48,013 to €52,521.
• ✓ Application Deadline: If your employer hasn't applied for you yet, or if you've recently changed jobs, ensure the application is submitted within 4 months of your start date.

Those who started using the ruling before December 2023 may fall under transitional rules. It's recommended to check your application status and specific details with your employer's HR department soon.