The 30% ruling is changing in 2027. Check with your HR now if you're an expat.

What you need to know

A heads-up for expats working in the Netherlands: there are significant changes coming to the 30% ruling policy in 2027.


💰 Policy Update
⏰ Effective from 2027
📍 The Netherlands / Rijksoverheid & Belastingdienst


If you are an expat working in the Netherlands, this policy adjustment could affect your tax situation, so it's worth understanding the details.


  • ✓ Tax Rate Change: The 30% tax exemption will remain until the end of 2026, but will decrease to 27% from January 2027.
  • ✓ Salary Threshold: The minimum annual salary requirement will increase from €48,013 to €52,521.
  • ✓ Application Deadline: If your employer hasn't applied for you yet, or if you've recently changed jobs, ensure the application is submitted within 4 months of your start date.


Those who started using the ruling before December 2023 may fall under transitional rules. It's recommended to check your application status and specific details with your employer's HR department soon.

Check before you go

Dates, availability and external conditions can change. Confirm the latest information with the official source.

Why it may be useful

The 30% ruling is changing in 2027. Check with your HR now if you're an expat.

For users who want less searching and clearer information in English, Dutch or Chinese. Recommended.

Reduced to 27% · 30% ruling
This supporting visual comes from real media on this public item.

Plan the next step

You will be redirected to the merchant or source site.

  • Published date2026-05-18
  • Confirm with the official sourcerijksoverheid.nl

Check final price and availability on the merchant site.

View details · rijksoverheid.nl

Some links are affiliate links. The price is unchanged for you; Hokimi may earn a commission if you buy after clicking through.

You Might Also Like

View all →
The Netherlands turns the clocks back early on 25 October: the gap to China and Hong Kong grows from 6 to 7 hours, and for one week the US East Coast is only 5 hours behindTIP

The Netherlands turns the clocks back early on 25 October: the gap to China and Hong Kong grows from 6 to 7 hours, and for one week the US East Coast is only 5 hours behind

Redo the maths before you call

Van Dale NT2 pocket dictionary at EUR 23.99: the only one allowed in the state exam Writing and Reading papers, and 2,000 basic words at 20 a day take 100 daysTIP

Van Dale NT2 pocket dictionary at EUR 23.99: the only one allowed in the state exam Writing and Reading papers, and 2,000 basic words at 20 a day take 100 days

The only dictionary the exam allows

€23.99
NS Railrunner for train trips with kids: EUR 2.50 a day for ages 4 to 11 and free under 4; travelling 3 days or more this autumn break, set up the free Kids Vrij firstEUR 2,50/DAY

NS Railrunner for train trips with kids: EUR 2.50 a day for ages 4 to 11 and free under 4; travelling 3 days or more this autumn break, set up the free Kids Vrij first

Ages 12-17 get a free 40% discount

Amsterdam's public library OBA: free cards under 27, EUR 40 a year for an adult Basis card with 20 loans, and EUR 62.50 unlimited if you borrow moreFREE UNDER 27

Amsterdam's public library OBA: free cards under 27, EUR 40 a year for an adult Basis card with 20 loans, and EUR 62.50 unlimited if you borrow more

No card needed to study or chat

Toverland's Halloween Days pumpkin farm this autumn break: pick 11 or 20 October and book 7 days ahead, and two adults and two kids pay EUR 133, EUR 45 less than on the 24thHERFSTVAKANTIE

Toverland's Halloween Days pumpkin farm this autumn break: pick 11 or 20 October and book 7 days ahead, and two adults and two kids pay EUR 133, EUR 45 less than on the 24th

The 18:00-closing days suit kids

JBL Junior 320BT kids headphones at EUR 33: volume capped at 85 dB and up to 50 hours per charge, enough for an autumn tripTIP

JBL Junior 320BT kids headphones at EUR 33: volume capped at 85 dB and up to 50 hours per charge, enough for an autumn trip

Set the volume cap and daily time

€33
Love this deal?

No comments yet — be the first!