What is happening:
Until the end of 2026, the rate remains at 30%—the employer can pay up to 30% of the salary tax-free.
From January 1, 2027, the rate will be reduced to 27%.
Who this applies to depends on when you started using the benefit:
If you've already used the ruling in December 2023, nothing will change for you: the 30% and previous salary requirements will remain in effect for the entire benefit period (transitional rules).
The ruling took effect in 2024; from 2027, the rate will become 27%, but your salary requirements will remain the same (with annual indexation).
Ruling from 2025 or later - from 2027, both the 27% rate and increased minimum wage requirements will apply.
What to do?
If your tax deduction becomes 27%, recalculate your net income for 2027 in advance to avoid any surprises.
If you're planning a change of employer, check whether your ruling will be retained during the transition: the gap between contracts matters!
We help you apply for the 30% ruling, verify your eligibility, and ensure you don't lose the benefit when changing jobs.
Write to us at info@nalog.nl – we’ll look into your situation.
Publication date: 07.08.2026/XNUMX/XNUMX
