From 1 January 2027, the Dutch 30% ruling will change for many internationals working in the Netherlands, but not for everyone. Which rules apply to you depends on when your ruling was first applied to your salary.
- First applied by 31 December 2023: the 30% rate continues for the remaining term of the ruling.
- First applied in 2024: the rate moves to 27%, and the current salary threshold continues to apply.
- First applied from 2025 onward: the rate moves to 27%, with a new, higher salary threshold.
To illustrate: on a salary package of €100,000, moving from 30% to 27% adds €3,000 to taxable income. This typically means €1,100 to €1,500 less net income per year.
There is also an important deadline at the end of this year. Partial non-resident taxpayer status ends on 31 December 2026. For internationals with foreign investments or shareholdings, losing this status may have a greater financial impact than the change in rate.
Dutchtaxadvice.nl explains the three groups, the new salary thresholds, and the points to review before year-end. Anyone unsure which group they fall into can book a free 15-minute consultation with our team.
Read the full article: https://www.dutchtaxadvice.nl/30-ruling-becomes-27-ruling-netherlands-2…
This news item is from our Commercial Partner Dutchtaxadvice B.V.