Researched by ExpatMoneyEU Research Team · Last updated 12 November 2026 · Data: Belastingdienst expat ruling rules 2026 and Belastingplan 2025 (adopted 17 December 2024). This page answers the 2027 question first: from 1 January 2027 the maximum tax-free allowance drops from 30% to 27% for rulings that started on or after 1 January 2024, and the salary norm rises to €50,436 (general) or €38,388 (under 30 with a qualifying master’s degree), before annual indexation.
The short answer: what changes on 1 January 2027
The short answer
From 1 January 2027 the Dutch 30% ruling becomes a 27% ruling for most holders: your employer can pay at most 27% of your salary tax-free instead of 30%. The change is law, not a proposal — Parliament adopted it in the Belastingplan 2025 (Tweede Kamer 14 November 2024, Eerste Kamer 17 December 2024). Two groups are protected: rulings that started before 1 January 2024 keep 30% for the rest of their 5-year term, and the higher 2027 salary norms (€50,436 / €38,388) apply only to rulings first applied from 2025. On an €85,000 salary the drop costs about €107 a month in net pay — run the numbers on our free 30% vs 27% ruling calculator before you negotiate.
The 30% ruling — officially the expat ruling (expatregeling) — is the Dutch tax facility that lets an employer pay up to 30% of a recruited-from-abroad employee’s salary tax-free, as a flat reimbursement for the extra costs of living outside your home country. It lasts up to 5 years. For a decade it was the single biggest lever in an Amsterdam salary negotiation: on an €85,000 offer it is worth roughly €1,103 extra net per month in 2026. From 2027 that lever gets shorter, and the salary bar gets higher. This guide explains exactly who loses what, who keeps the old rate, and the five things to do before 31 December 2026.
→ Free 30% vs 27% Ruling Calculator 2027 — see your exact monthly loss
By the numbers
The 30% ruling’s salary cap for 2026 is €262,000, giving a maximum tax-free allowance of €78,600 a year (Belastingdienst, 2026). From 2027 the cap rises to €273,000, so at 27% the maximum tax-free allowance is €73,710. The ruling applies for a maximum of five years, and the salary norm is tested every year of the term, not just at the start. As the Belastingdienst puts it, the facility is a flat-rate reimbursement for extraterritorial costs — it is not a salary top-up, and it only applies through a Dutch employer on Dutch payroll.
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2026 vs 2027: the changes side by side
| Rule | 2026 | From 1 January 2027 |
|---|---|---|
| Maximum tax-free allowance | 30% of salary | 27% of salary (rulings from 2024 onward) |
| General salary norm | €48,013 / year | €50,436 / year (2024 prices, indexed) |
| Under-30 with master’s norm | €36,497 / year | €38,388 / year (2024 prices, indexed) |
| Salary cap (WNT norm) | €262,000 | €273,000 |
| Maximum tax-free amount | €78,600 / year | €73,710 / year |
| Maximum term | 5 years | 5 years (unchanged) |
| 150 km / 16-of-24-months rule | Applies | Applies (unchanged) |
The two numbers that matter most are the rate and the norm, and they move in the same direction: less allowance, higher bar. The €50,436 and €38,388 figures are set in law at 2024 price levels and are indexed every year, so the final 2027 amounts published by the Belastingdienst will be somewhat higher — we use the enacted figures here and will update when the indexed 2027 amounts are published. See our 30% ruling Netherlands 2026 guide for the full current-year rules.
→ Free 30% Ruling Savings Calculator 2026 — your 2026 baseline
Who keeps 30% and who drops to 27%
Not everyone loses the same amount, and one group loses nothing. The Belastingplan 2025 protects rulings that were already running before the change was announced:
- Ruling started before 1 January 2024 — you keep 30%. Transitional protection in the Belastingplan 2025 keeps the 30% rate for the remainder of your 5-year term, and the old salary norms keep applying to you. If your ruling started in 2022, it runs to 2027 at 30% and then ends. Confirm the end date on your Belastingdienst decision letter.
- Ruling started on or after 1 January 2024 — you drop to 27% on 1 January 2027. The 30% rate applies through 31 December 2026 only. From your January 2027 payslip the allowance is 27% of salary. The higher salary norms also apply to you if your ruling was first applied from 2025.
- Starting a new Dutch job in 2027 — you get 27% from day one. Every new decision lands in the group that gets both the lower rate and the higher salary norm. There is no way to lock in 30% by starting before year-end unless your employer’s application is filed and the ruling is granted for a start date in 2026 — and even then the 27% rate applies from 2027 if your ruling started in 2024 or later.
The earlier plan to phase the ruling down to 20% and then 10% was cancelled in the same Belastingplan 2025 — the 27% flat rate is the final position, and the cabinet did not propose scaling it back further on Budget Day 2026. That stability matters for planning: 27% is the rate to model for 2027 and beyond. Check your own start date against our free Netherlands net salary calculator to see the effect on your take-home pay.
→ Free 30% vs 27% Ruling Calculator 2027 — compare all three scenarios
What the 27% rate costs you: real numbers
The cost of the change depends on your salary, because the allowance shelters income that would otherwise be taxed at 37.56% or 49.5%. These are estimates using the 2026 Dutch box 1 rates (35.75% to €38,883, 37.56% to €78,426, 49.5% above) with the 2027 rate and norms applied — the 2027 tax brackets themselves had not been published when this guide was written, so treat the figures as illustrative and re-check in January.
| Gross / year | Net with 30% (2026) | Net with 27% (2027) | Monthly loss |
|---|---|---|---|
| €70,000 | €4,970.38 | €4,882.00 | €88.37 |
| €85,000 | €5,778.76 | €5,671.45 | €107.32 |
| €120,000 | €7,639.37 | €7,471.34 | €168.03 |
Two things stand out. First, the loss grows with salary — at €120,000 it is €168 a month, or just over €2,000 a year. Second, the threshold cliff gets sharper: because the 2027 norm is higher, a gross salary that qualified in 2026 may not qualify in 2027. At 27%, the gross salary you need to clear the €50,436 norm is about €69,090 (the norm divided by 0.73) — up from about €68,590 at 30% in 2026. An offer at €69,000 gross qualifies in 2026 and fails in 2027. If your 2027 salary sits near that line, negotiate the gross up before you sign, and model the exact figure on our free 30% vs 27% calculator.
→ Free Netherlands Net Salary Calculator 2026 — with the 30% ruling toggle
Who qualifies in 2027: the conditions that do not change
The 2027 change touches the rate and the salary norm only. Every other condition stays exactly as it was:
- Recruited from abroad: you must have lived more than 150 km from the Dutch border for at least 16 of the 24 months before your first Dutch working day. Short stays in the Netherlands during that period can break the rule — check the exact dates with your employer.
- Specific expertise: your taxable salary after the allowance must clear the norm (€48,013 in 2026; €50,436 from 2027, general category, or €36,497 / €38,388 if you are under 30 with a qualifying master’s degree). The test is applied every year of the term.
- Dutch employer on Dutch payroll: the ruling is a payroll facility. Freelancers and ZZP’ers cannot use it, and neither can employees paid from abroad. See our Netherlands ZZP freelancer tax calculator if you are self-employed.
- Five-year maximum: the term is 60 months from the start date, and earlier Dutch residence or employment can shorten it. The clock does not reset if you change employers.
- Four-month application window: your employer must apply to the Belastingdienst within 4 months of your start date for the ruling to backdate to day one. Apply later and it runs from the month after filing — the earlier months are lost.
→ 30% Ruling Netherlands 2026 — thresholds, rules and application steps
What to do before 31 December 2026: a five-point checklist
- Check your ruling start date. Find your Belastingdienst decision letter. Started before 1 January 2024? You keep 30% — do nothing. Started in 2024 or later? Budget for 27% from January and tell your mortgage or savings plan the new number.
- Re-run your salary against the 2027 norm. If your 2027 gross is near €69,090 (standard) or €52,586 (under 30 with a master’s), a small raise or a salary review before year-end can be the difference between keeping the ruling and losing it entirely. Losing it costs far more than the 3% rate drop.
- Negotiate now, not in January. If you are signing a 2027 offer, negotiate on the 27% figure. A gross salary that looked generous at 30% can be ordinary at 27% — use our free calculator to show the employer the exact monthly difference.
- Ask payroll to confirm the January switch. The 27% rate must be applied from the January 2027 payroll run. A payroll system that keeps applying 30% will create a correction and a tax bill later — a one-line email to payroll in December prevents it.
- Sort your banking before the year turns. Your January payslip is smaller, so set up the account your salary lands in and your transfer route home before the holidays. Our best bank accounts in the Netherlands guide compares the options for newcomers, and best bank account for Pakistanis in the Netherlands scores them for the Pakistan corridor.
Changing jobs in 2027: what carries over
The ruling can transfer to a new Dutch employer, but it is not automatic. If you start a new Dutch job within three months of the previous one ending, the ruling continues for the rest of its term and the new employer files to transfer it. A longer gap usually ends it, and the clock does not reset — the five years keep counting from your original start date. If you move in 2027, the new employer’s filing lands under the 27% rate and the higher norms, even if your original ruling started under 30%. Keep your decision letter and every payslip: they are the proof the new employer’s payroll team needs. If you are weighing a move to another country instead, compare the Dutch picture with our free Germany net salary calculator before you decide.
→ Best Bank Accounts in the Netherlands for Expats (2026 Guide)
How we researched this guide
How we compared
Sources (November 2026): Belastingdienst expat ruling rules — 2026 thresholds €48,013 (standard) and €36,497 (under 30 with a qualifying master’s), salary cap €262,000, 5-year term, 150 km / 16-of-24-months rule, 4-month application window; Belastingplan 2025 (Tweede Kamer 14 November 2024, Eerste Kamer 17 December 2024) — 27% rate from 1 January 2027, 2027 norms €50,436 / €38,388 at 2024 prices, cap €273,000; business.gov.nl 30% ruling 2027 summary. Model: Dutch box 1 rates 2026 (35.75% to €38,883, 37.56% to €78,426, 49.5% above) with general and labour tax credits per the standard formula; 2027 brackets not yet published, so 2027 figures are illustrative estimates. Note: secondary sources differ on the pre-2024 transitional protection — we follow the Belastingplan 2025 transitional rule (pre-2024 rulings keep 30% for the rest of their term) and recommend confirming your own case with the Belastingdienst or a tax advisor.
ExpatMoneyEU verdict: the 2027 change costs a typical €85,000 earner about €107 a month — real money, but not a reason to leave the Netherlands. The bigger risk is the higher salary norm: check whether your 2027 salary still clears it, because losing the ruling entirely costs roughly ten times the rate drop.
Disclosure: some links on this page may earn us a commission at no extra cost to you. See our affiliate disclosure. Always verify current fees and rates with the provider before applying.
New in the Netherlands?
Your January payslip is smaller under 27% — make sure the account it lands in costs you nothing, and send money home at the real exchange rate.