Netherlands · Budget 2027
Netherlands Tax Plan 2027: what changes for expats
The Dutch government presented its Tax Plan 2027 on Budget Day in September 2026. For most employees the net effect on pay is small, a few euros a month. The bigger changes for expats are the cut of the expat ruling to 27% and a higher box 3 charge on investments.
Box 1: income tax rates
| 2026 | 2027 (proposed) | |
|---|---|---|
| First bracket rate | 35.75% | 36.23% |
| First bracket ends at | €38,883 | €39,247 |
| Second bracket rate | 37.56% | 38.16% |
| Second bracket ends at | €78,426 | €78,426 (frozen) |
| Top rate | 49.50% | 49.50% |
| General tax credit, maximum | €3,115 | €3,154 |
| Labour tax credit, maximum | €5,685 | €5,929 |
Under state pension age. Thresholds rise by only about 1.25% instead of the 2.6% inflation correction, which slightly increases tax in real terms.
What it means for your pay
| Gross salary | Net per month 2026 | Net per month 2027 | Change |
|---|---|---|---|
| €50,000 | €3,262 | €3,279 | +€17 |
| €70,000 | €4,087 | €4,091 | +€4 |
| €90,000 | €4,859 | €4,857 | −€2 |
Single, no expat ruling. Our estimate from the proposed 2027 rates and credits; holiday pay and pension contributions not included.
The expat ruling: 27% from 2027
The tax-free part of the 30% ruling falls to 27% from 1 January 2027 for everyone who started using it from 2024 onwards. On €80,000 that costs about €100 a month. People who already had the ruling in 2023 keep 30% under transitional rules. See our guide to the 27% ruling.
Box 3: savings and investments
- Tax-free amount: €60,098 per person in 2027 (€59,357 in 2026).
- Assumed return on investments: 6.37% (6.00% in 2026), taxed at 36%. On €150,000 of ETFs that adds roughly €100 a year.
- Assumed return on savings: about 1.27%, provisional.
- The move to taxing actual returns is planned for 2028 but still needs parliament’s approval. See our box 3 guide.
Other points
- Box 2 (substantial shareholdings): 24.5% up to €69,607, then 31%.
- Combination credit for working parents of young children falls slightly, to €2,918.
- Parliament votes on the Tax Plan in the autumn; amendments are common, so figures can still change.
Calculate your 30% vs 27% ruling →
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].