In this guide
In 80 days the 30% ruling becomes a 27% ruling for many expats. From 1 January 2027 your employer can pay at most 27% of your salary as a tax-free allowance, instead of 30%. Business.gov.nl, the government’s information site for businesses run by RVO, confirms that the law has been passed and tells employers to prepare now. Whether it affects you depends on the year your ruling started.
The rules come from the Belastingplan 2025 (Kamerstuk 36602, no. 41). It sets out three groups:
| Your ruling started | 2026 | From 2027 |
|---|---|---|
| On or before 31 December 2023 | 30%, current salary norm | 30%, current salary norm |
| During 2024 | 30%, current salary norm | 27%, current salary norm |
| From 1 January 2025 | 30%, current salary norm | 27%, new higher salary norm |
The current norm for 2026 is a taxable salary above €48,013, or €36,497 if you are under 30 with a Dutch master’s degree or an equivalent foreign degree (Belastingdienst). For the 2025 group the government raises these to €50,436 and €38,338 at 2024 price levels, indexed every year. The 2027 amounts after indexation are not yet published. The ruling itself still runs for at most five years (Belastingdienst).
What does this mean for you?
If your ruling started before 2024, nothing changes. If it started in 2024 or later, three percentage points of your salary move from tax-free to taxed.
A model example: on a gross salary of €100,000 the tax-free part falls from €30,000 to €27,000. Your taxable salary goes up by €3,000. What that costs in net pay depends on your tax bracket and on how your employer handles the allowance.
Close to the salary norm? Then the norm matters more than the percentage. If your taxable salary drops below the norm, you lose the ruling altogether. For the 2025 group the higher norm makes that more likely.
What can you do now?
- Check your beschikking (the Belastingdienst decision) for the start date of your ruling. That date decides your row in the table above.
- Run your 2027 numbers in the 30% ruling calculator.
- Ask payroll which percentage and which salary norm they will apply from January. The full 30% ruling guide and our 2027 changes explainer cover the details, including job changes.