The Dutch Senate has approved new changes to the 30% ruling for employees recruited from abroad.
The previously announced 30–20–10 reduction will largely be reversed. The maximum tax-free allowance will remain 30% in 2025 and 2026. From 1 January 2027, it will generally be reduced to 27%, together with a higher salary threshold.
Transitional rules apply:
- employees who already used the ruling before 2024 may continue receiving up to 30% under the existing salary threshold;
- employees who started using it in 2024 will generally move to 27% in 2027 but retain the existing salary threshold;
- newer applicants will become subject to both the 27% rate and the new salary threshold from 2027.
From the 2025 tax year, new participants can also no longer opt for partial foreign taxpayer status. A temporary exception applies to employees who were already using the ruling before 2024.