30% ruling becomes 27% ruling – higher salary requirements
The 30% ruling will be reduced to a 27% ruling as of 1 Jnauary 2027. Also the required salary will increase.
Articles and posts from Expatax about the 30% ruling, from application to change of employer, conditions and tax consequences.
The 30% ruling will be reduced to a 27% ruling as of 1 Jnauary 2027. Also the required salary will increase.
Tax Plan 2025 mentions that the 30% ruling is changed to a 27% ruling but without further reduction of the percentage.
As of 1 January 2024, the 30% ruling changed in several areas
New proposed changes to the 30% ruling: lower tax free allowance and taxation of assets
The court ruled that one of the conditions of the 30% ruling is that there must be no more than three months between the end of employment with the old employer and the conclusion of the employment contract with the new employer.
Proposal is that as of 2024, the 30% ruling will be limited to a salary of a maximum of the Balkenende norm. In 2022 this was € 216,000.
The non-application of the 30% ruling by the employer to an employee’s salary is a matter of employment law matter and can’t be dealt with by the tax courts.
Changes to the 30% ruling as of 2019 As you may have heard, the duration of the 30% ruling has been reduced as of January 2019. This also counts for those who have already been granted the 30% ruling before 2019. Below you can see what has changed and what this means for you. Your…