Announced on Prinsjesdag 2024 and confirmed in the 2025 Tax Plan: the 30% ruling will become a flat 27% ruling from 1 January 2027 for all new and existing beneficiaries. The earlier 2024 tiered 30/20/10 reduction will be reversed — between 2025 and 2026 beneficiaries receive the full 30% allowance again. Salary thresholds for eligibility will rise from €46,107 to €50,436 (standard) and from €35,048 to €38,338 (under-30s with master's degree) from 2027.
Non-Dutch employees using or planning to use the expat tax allowance.
Primary: Ministerie van Financiën ↗
Corroborating: Government of the Netherlands ↗ · Belastingdienst (Dutch Tax Authority) ↗
Verified 2026-04-19 · methodology · report a correction