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.
Last updated 25 June 2026
If you hold (or are about to get) the expat scheme, the headline change is simple: from 1 January 2027 the tax-free percentage drops from 30% to 27% for the rest of your term. Here's exactly who's affected, the other moving parts, and what to do.
What's actually changing
- 30% → 27% from 1 January 2027, for rulings that started on or after 1 January 2024. It applies for the remainder of your (maximum 5-year) term.
- The earlier, harsher "30-20-10" phase-down from the 2024 Tax Plan was scrapped after business and expat pushback — so the single step to 27% is the softer outcome that replaced it.
- Transitional protection: if your ruling was applied in the final pay period of 2023 (or earlier), you generally keep the full 30% for your whole term.
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DutchNewcomer provides tax information, not tax advice. Always consult a certified tax advisor (belastingadviseur) for your personal situation.