30% RULING

The 30% ruling is a tax benefit provided by the Dutch government, allowing employees who are hired from abroad to earn up to 30% of their salary free of tax until December 31, 2026. As a result, the tax rate is effectively reduced from a maximum of 49,5% to 34,65%. Eligibility for the 30% ruling is determined based on several criteria such as age, level of education and level of salary.

As of January 1, 2027, the 30% ruling will change and the maximum tax-free allowance decreases to a maximum of 27%. Transitional law can be applicable. In this context, we refer to our Newsflash for further explanation.