Dutch 30% Ruling 2027: Impact on Your Salary

Will you take home less money in 2027? If you’re an international professional working in the Netherlands, changes to the Dutch 30% ruling could affect your net salary. But not everyone will be affected in the same way. Here’s what you need to know, and what to check before the new rules take effect.

The Dutch expat regulation, commonly known as the 30% ruling, allows eligible international employees to receive part of their salary tax-free. The scheme helps compensate for the additional costs of moving to and working in another country.

From 1 January 2027, the maximum tax-free allowance will decrease from 30% to 27% for many employees. The salary requirements for qualifying for the scheme will also increase for certain groups. Although the change takes effect in 2027, it was already introduced through the Dutch government’s 2025 tax plans.

Importantly, the date you first started using the ruling determines which rules apply to you from 2027.

On or before 31 December 2023 > You can generally keep the 30% allowance for the remaining eligible period, under transitional rules.
During 2024 > The allowance decreases to 27%, but the existing salary threshold system continues to apply.
From 1 January 2025 > The allowance decreases to 27%, and the higher salary threshold applies.

The salary thresholds are adjusted annually, and eligibility depends on your individual circumstances. The ruling is generally available for a maximum of five years, subject to the applicable conditions.

Not every international employee qualifies automatically. Specific requirements concerning recruitment from abroad, salary and expertise must be met.

If you’re currently receiving the full 30% tax-free allowance and will move to 27%, a larger share of your salary may become taxable. For example, imagine your gross annual salary is €60,000, assuming the full percentage can be applied:

• At 30%, up to €18,000 could be paid tax-free.
• At 27%, up to €16,200 could be paid tax-free.
• That’s a difference of €1,800 per year in the tax-free portion.

This doesn’t mean you automatically lose €1,800 in net income. The actual impact depends on your tax situation, salary arrangements and how your employer applies the ruling.

Your employer may also have specific agreements about your gross salary and tax-free allowance. That’s why a personalised salary calculation is more useful than relying on a general percentage.

Whether you’re staying in your current job, considering a new opportunity or planning to move to the Netherlands, these five questions can help you make informed decisions.

1. Does the 27% ruling actually apply to you?
   First, check when your employer started applying the expat ruling. If you were already using it by the end of 2023, transitional rules may allow you to keep the 30% allowance. Ask your HR or payroll department which rules apply to your situation.
2. How much will your take-home salary change?
   Don’t just compare the percentages. Request a personalised net salary calculation for 2027. This will help you understand the actual financial impact and whether you need to adjust your budget or salary expectations.
3. Will you still meet the salary requirements?
   From 2027, higher salary thresholds will apply to employees who first started using the ruling in 2025 or later.
   If your salary is close to the qualifying threshold, check your continued eligibility. Different requirements may apply to professionals under 30 with a qualifying master’s degree.
4. What happens if you change employers?
   Considering a new job? Don’t assume your expat ruling will automatically continue under the same conditions.
   If you’re moving to an employer outside your current employer’s connected company group, you generally need to start your new job within three months of leaving your previous employer to retain eligibility for the ruling. You and your new employer must also submit a new application to the Dutch Tax Administration. If you apply within four months of starting your new job, the ruling can apply from your first working day, provided you meet the relevant conditions.
   If you’re changing employers within the same connected group, your existing ruling may remain valid without a new application. Before accepting an offer, check these conditions with your future employer. Understanding the deadlines can help you avoid unexpected changes to your take-home salary.
5. Are you comparing job offers on the right terms?
   A higher gross salary doesn’t always mean a better overall financial package. When comparing opportunities, look beyond the monthly amount. Consider your expected net salary, pension contributions, holiday allowance, bonuses, travel expenses and other benefits. And don’t forget the things that matter beyond money: career development, flexibility, work-life balance and opportunities to grow.

The adjustments to the expat ruling are a useful reminder that understanding your employment package matters, especially when you’re building a career in another country.
You don’t necessarily need a new job because the tax rules are changing. But you do want to know what your skills and experience are worth, what employers are offering and how different opportunities compare.

At Exactpi Recruitment, we help international professionals explore career opportunities in the Netherlands and look beyond the job title or gross salary. Because finding the right position means finding a role that fits your experience, ambitions and the life you’re building here.

Sources:

• Expatregeling voor buitenlandse werknemers.
• gov.nl. 30% ruling: compensation for expats down to 27%.
• Can I apply for the expat scheme?

Please note: This article provides general information based on the rules announced as of October 2026. Individual tax circumstances may differ. For personalised financial or tax advice, contact your employer, payroll specialist or qualified tax advisor.