Immigration news · Netherlands ·
Netherlands: 30% ruling: share of the salary that may be paid tax-free at most falls to 27% from 1 January 2027
From 1 January 2027, the 30% ruling: share of the salary that may be paid tax-free at most in the Netherlands is 27%, down from 30%. At most 27% from 2027; 30% stays for employees who started using the scheme by 31 December 2023.
- Before
- 30%
- From
- 27%
- Applies from
- 1 January 2027
What to do
Check every person in Netherlands whose pay, permit or tax relief depends on this level before 1 January 2027. In Settio the new level applies to each affected case automatically, and anyone below it is flagged with the follow-up tasks.
Official sourceMore news from Netherlands
- Netherlands: 30% ruling: salary norm under 30 with a Dutch master's degree or equivalent (a year) rises to €36,497 a year from 1 January 2026
- Netherlands: 30% ruling: taxable salary norm (a year) rises to €48,013 a year from 1 January 2026
- Netherlands: EU Blue Card: reduced salary criterion (gross a month, without holiday allowance) is €4,754 a month from 1 January 2026
- Netherlands: EU Blue Card salary criterion (gross a month, without holiday allowance) is €5,942 a month from 1 January 2026
- Netherlands: Highly skilled migrant, 30 or older: salary criterion (gross a month, without holiday allowance) is €5,942 a month from 1 January 2026
Informational only. This guide is not legal advice. Always verify requirements with official government sources before acting. Facts checked 16 October 2026. About this information