Changes to the 30% ruling in the 2025 Dutch Tax Plan
As of January 1, 2024, the 30% ruling was reduced with a gradual scaling down of the tax exemption. The first 20 months applied a 30% exemption, followed by 20% in the subsequent 20 months, and in the final 20 months, the exemption was reduced to 10%. Compared to the original 30% ruling, these changes made the system more complex and faced significant resistance from the business community. Therefore, it has been decided to revise the 30% ruling again as of January 1, 2025.
)
Adjustment of the Percentage and Increase of Salary Thresholds
The 30% ruling will be adjusted to what will be called the 27% ruling. From 2027, the maximum percentage of the tax-free allowance will be reduced to 27% for the entire ruling duration. As of this date, the salary thresholds to qualify for the ruling will also be increased and aligned with the salary thresholds applicable to certain highly skilled migrants. The increases are as follows:
The general salary threshold will increase from €46,107 to €50,436.
The salary threshold for incoming employees under 30 years old with a master’s degree will increase from €35,048 to €38,338.
The final salary thresholds 2027 are not yet known, as they will be indexed annually.
Transitional Law
If the 30% ruling was already applied before 2024, the transitional law will apply throughout the ruling's duration. The 30% percentage and the old (lower) salary thresholds will remain valid.
BlueStone and the 30% Ruling
As the employer of highly skilled migrants working through BlueStone, we apply for the 30% ruling with the Dutch Tax Authority. Before we use it, we assess whether the employee and the salary conditions meet the criteria of the 30% ruling.
Related articles
