Netherlands · Expat ruling
The Dutch 30% ruling in 2027: what the cut to 27% means for you
The Dutch expat ruling lets your employer pay part of your salary tax-free. In 2026 that part is up to 30%. From 1 January 2027 it falls to 27%. On an €80,000 salary that costs you about €100 a month in net pay. The ruling is still very valuable: it adds over €1,000 a month compared with having no ruling at all.
How the ruling works
If you are recruited from abroad with specific expertise, your employer can apply to the Belastingdienst for the ruling. Once granted, up to 30% of your gross salary is treated as a tax-free allowance for the extra costs of living abroad. You only pay income tax on the remaining 70%. The ruling lasts at most five years.
To qualify, your taxable salary (after the tax-free part) has to stay above a minimum. In 2026 that is €48,013, or €36,497 if you are under 30 and have a Dutch master's degree or equivalent. The amounts rise every year. The tax-free allowance is also capped: it can be at most 30% of the public-sector pay ceiling (€262,000 in 2026).
What you get in 2026 and 2027
| Gross salary | No ruling | 30% ruling (2026) | 27% ruling (2027) | Monthly change in 2027 |
|---|---|---|---|---|
| €50,000 | €3,262 | €3,345 | €3,262 | −€83 |
| €60,000 | €3,674 | €4,179 | €4,077 | −€102 |
| €80,000 | €4,493 | €5,509 | €5,408 | −€101 |
| €100,000 | €5,226 | €6,587 | €6,461 | −€126 |
Net pay per month. The 2027 column applies the 27% rate and the higher 2027 salary threshold to 2026 tax brackets, since the 2027 brackets are not final yet. Single, under the state pension age.
Why lower salaries lose more than you would expect
Look at €50,000. In 2026 the ruling only adds €83 a month, and in 2027 it can disappear completely. That is because of the salary threshold: the tax-free part cannot push your taxable salary below the minimum. At €50,000 only about €2,000 can be tax-free in 2026, and once the 2027 threshold rises above €50,000 nothing is left. If your salary is close to the threshold, a small raise can be worth more than it looks.
Who keeps 30%?
Transitional rules protect people who already used the ruling in the last pay period of 2023. If that applies to you, you keep 30% for the remaining term of your ruling, under the old conditions. Everyone who started in 2024 or later moves to 27% on 1 January 2027. Check the start date in your ruling decision letter, or ask your HR or payroll team.
What you can do
- Check that your employer applies the new rate. Your January 2027 payslip should show the change. A mistake now means a tax bill later.
- Budget for the drop. At most salaries it is around €100 a month.
- Know what happens after five years. When the ruling ends, your net pay falls by the full difference shown in the table. At €80,000 that is over €900 a month.
- Keep the partial non-resident option in mind. Under the ruling you could choose to be treated as a non-resident for box 2 and box 3. That option ended for most people on 1 January 2025, so savings and investments are now taxed in box 3. See our guide to box 3.
See your own 2026 vs 2027 figures →
Sources
This guide is general information based on the tax rules we could verify for 2026, not tax or financial advice. Rules change and personal situations differ, so check with the tax authority or a qualified adviser before you act. Spotted a mistake? Email [email protected].