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.
From 30% ruling to 27% ruling – review expat ruling
Tax Plan 2025 mentions that the 30% ruling is changed to a 27% ruling but without further reduction of the percentage.
The 30% ruling in 2024 – what has changed?
As of 1 January 2024, the 30% ruling changed in several areas
New developments regarding the 30% ruling
New proposed changes to the 30% ruling: lower tax free allowance and taxation of assets
Changes related to your payroll administration in 2023
The new rules for withholding and paying of payroll taxes as of January 1, 2023
Maximum salary proposed for the 30% ruling
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.
End-of-year check on salary expats
Check whether the salary of a (foreign) employee using the 30% ruling meets the income standard of 2021. If this is not the case, the 30%-ruling will expire retroactive to January 1.