30%-ruling stepped down to 30/20/10 across five years

The 2024 Belastingplan converted the flat 30%-ruling for highly skilled migrants into a stepped regime: 30% free reimbursement for the first 20 months of employment, 20% for the next 20 months, and 10% for the final 20 months. The 60-month cap was unchanged. Applicable to rulings starting on or after 1 January 2024.