30% Ruling
The expat tax facility: who qualifies, how long it lasts, and what changes at expiry.
Information only, not tax or legal advice
30% Ruling
Analysis
Members
The 30% ruling becomes 27%: what changes in 2027 (and what it costs you)
The 30% ruling drops to 27% from 1 January 2027: who's affected, the transitional 30% protection, the rising salary norm, the WNT cap, and the lost Box 2/3 exemption now that partial non-resident status is gone.
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30% Ruling
Analysis
Members
When does my 30% ruling expire?
How the 5-year limit works and what changes at expiry.
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30% Ruling
Definition
What is the 30% ruling?
A plain-English definition of the Dutch expat tax facility.
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