What is changing?
The Dutch government has published an overview of the upcoming changes:
| First application of the 30% ruling | 2025 and 2026 | 2027 onwards |
| On or before 31 December 2023 | 30% and current salary threshold | 30% and current salary threshold |
| During 2024 | 30% and current salary threshold | 27% and current salary threshold |
| From 1 January 2025 | 30% and current salary threshold | 27% and current salary threshold |
- Reduction from 30% to 27%. For employees for whom the expat scheme was first applied in 2024 or later, the maximum tax-free reimbursement will be reduced from 30% to 27% as of 1 January 2027.
Employees who were already benefiting from the scheme on or before 31 December 2023 may continue to apply the tax-free reimbursement of up to 30% under the transitional rules. - Higher salary thresholds. For employees for whom the expat scheme is first applied from 2025 onwards, higher salary thresholds will apply. For regular employees, the salary threshold will increase from €48,013 to €51,899. For employees under the age of 30 holding a qualifying master’s degree, the salary threshold will increase from €36,497 to €39,450. These salary thresholds are based on the amounts included in Dutch legislation and the 2026 Dutch Wage Tax Handbook and are subject to annual indexation.
- Abolishment of the partial non-resident taxpayer status. A final change is not reflected in the table above. For the 2026 tax year, a limited group of (Dutch resident) employees may still opt for partial non-resident taxpayer status. This treatment allows certain assets and income components to remain outside the scope of Dutch taxation. For employees for whom the expat scheme was first applied in 2022 or 2023, this option will cease to be available from 2027 onwards, to the extent that the expat scheme is still applicable at that time.
Our recommendation
We recommend that employers:
- identify which employees will be affected by these changes;
- inform affected employees in a timely manner as part of their duty of good employment practices;
- maintain clear records of which salary thresholds apply to which employees going forward.
How can Van Oers support you?
Van Oers is happy to assist employers in assessing the impact of these changes. This may include:
- analysing the employee population affected by the new rules;
- reviewing eligibility against the applicable salary thresholds;
- supporting communication towards employees regarding the consequences of the changes.
More information
Would you like to understand how these changes may affect your organisation? Please contact one of our Global Mobility specialists. You can contact us via e-mail: info@vanoers.nl.
