30%-ruling phase-down reversed — returns to flat 27% from 2027

The 2025 Belastingplan, published on Prinsjesdag 17 September 2024, reversed most of the 2024 phase-down. From 1 January 2027 the ruling returns to a flat percentage (27%) for the full 60 months. The stepped 30/20/10 regime applies only to rulings commenced between 1 January 2024 and 31 December 2026; a new salary threshold of €50,436 (2025 figure) also applied.