The Dutch 30% ruling is one of Europe’s longest-standing expat regimes: it lets a qualifying foreign employee receive up to 30% of their salary tax-free, for up to five years. In 2024 the government announced a phased cut (30% in the first period, dropping to 20% then 10%) that caused real alarm among companies and expats. What’s happened since then softens that alarm without erasing it entirely.
What was saved: full 30% through 2025 and 2026
The Dutch government reversed the phased reduction. Through 2025 and 2026, anyone meeting the requirements still receives the full 30% tax-free for the entire duration of their ruling, without the drop to 20%/10% that had been planned. It’s genuinely good news, not just a softened headline — the effective benefit for anyone qualifying now is the same as it was several years ago.
What does change, taking effect in 2027
- From 1 January 2027, the tax-free percentage drops from 30% to 27%.
- The minimum salary threshold to qualify rises to €50,436 a year (up from €46,660 for 2025-2026, with a reduced threshold of €35,468 for those under 30 with a master’s degree).
- «Partial non-resident» status, which let certain foreign assets and income be treated as if the beneficiary weren’t a Dutch tax resident for specific taxes, is eliminated entirely from 2027.
Those already granted the ruling under 2021 or 2022 contracts retain transitional rights, with the 30% cap applying through 2026 depending on their specific situation — the exact transition detail varies by grant year and is worth checking case by case with a Dutch adviser rather than assuming the general rule.
Why the deadline matters more than it seems
For someone considering a move to the Netherlands in 2026 intending to apply for the ruling, the difference between being granted it before or after 1 January 2027 isn’t just the percentage — it’s also whether your situation falls under the more favourable transition rules or straight into the reduced regime from day one. The window to qualify under the current, more generous conditions is closing on a specific date, not a vague long-term prospect.
What the ruling isn’t
The 30% ruling applies to employees with a Dutch employer meeting the «specific expertise» requirements (usually tied to a salary threshold, not the profession itself) — it isn’t designed for self-employed freelancers billing independently without a Dutch employment relationship. Anyone billing as a freelancer from the Netherlands, without being an employee of a local company, can’t access this benefit through that route, regardless of income level.
In the comments: if you were granted the 30% ruling in 2025 or 2026, share what salary and profile you qualified with, and whether your employer has already mentioned what happens to your situation from 2027. The transition rules are the part generating the most uncertainty right now.
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Sources: Belastingdienst and business.gov.nl on the 30% ruling reform, guides updated for 2026 (Jobbatical, Portsight Tax, Taxes for Expats). This isn’t tax advice — eligibility and transition rules depend on your specific contract and grant date.