Employees who come to the Netherlands and meet the criteria, can claim the 30% ruling. This allows them to receive up to 30% of their salary untaxed. In the Tax Plan 2024, a moderation in steps to 10% was announced (the so-called '30-20-10-rule'). This austerity will be largely reversed, but in addition a higher salary standard will be instituted.
As of Jan. 1, 2027, a constant flat rate of 27% will be introduced for up to five years. In 2025 and 2026, a rate of 30 will apply to all employees who meet the criteria. The salary standard will be raised from €46,107 (amount in 2024) to €50,436 from 2027. For incoming employees who are younger than 30 and have a master's degree, the salary standard is increased from € 35,048 (amount in 2024) to € 38,338.
Note! For employees who already applied the 30% rule before 2024, the percentage of 30 will apply for the entire term. In addition, the old (indexed) income standard will continue to apply to them. It remains a case-by-case assessment to determine how the scheme will apply in existing situations. Contact your advisor for assistance.
Note! These changes are not yet included in a concrete bill, but will be included in a bill to be introduced at a later date (targeted in October 2024).