30% ruling becomes 27% ruling

The advantageous 30% ruling is getting harder to obtain! Read more here.

30% ruling changes suurmond tax consultants expat tax advice

Restrictions

Last year, it was abruptly decided that the 30%-ruling was to be restricted. The maximum tax-exempt reimbursement of 30% would no longer apply for up to 60 months; instead, after every 20 months, the reimbursement would decrease by 10%. So, it would go from 30% to 20%, and eventually down to 10% for the last 20 months. This restriction was immediately met with a lot of criticism; it was seen as disavantageous to the Netherlands’ business and investment climate and would make for too much administrative hassle. In 2024, the 30% ruling was set to be evaluated again, and there were already suggestions that the restriction might be reversed. And that is exactly what happened in the Dutch Tax Plan 2025!

In the 2025 Tax Plans, the previously implemented restriction is being revoked, but, unfortunately, the 30% ruling will be limited in another way which is described below.

The 27% ruling

The maximum tax-free reimbursement of 30% will be reduced to 27% starting as of 2027.

In addition, from 2027 onwards, the income threshold for the 30%-ruling will be raised from €46,107 to €50,436. For employees under 30 years old with a master’s degree that are making use of the 30%-ruling, the income threshold will increase from €35,048 to €38,388. This is a significant increase, which will be indexed annually. In addition there is no longer an option to choose for partial non-domestic taxation from 2025 onwards.

These measures will result in fewer expats qualifying for the ruling and a decrease in the tax-exempt reimbursement. For all expats who already qualified for the 30% ruling before January 1, 2024, the maximum tax-exempt reimbursement will remain at 30% for the entire duration and they will be able to opt for partial non-domestic taxation until 2026.

Suurmond Tax consultants will, as before, be at  your side to help you gain the 30% ruling – although there are a lot more restrictions than there used to be, of course. We have obtained favourable results in many different situations.

Or do you already have the 30%-ruling and is it ending soon? Then contact us and we can advise as to the consequences and tax optimisation possibilities!

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As an expat and business owner, my income taxes can get pretty complicated. But thanks to the folks at J.C. Suurmond & zn., I don’t have to worry about getting things wrong or forgetting obscure tax rules. It’s great to feel like I have someone on my side dealing with the Dutch tax authorities. They’ve handled my taxes for years, and I hope they will for years to come. Thanks 🙏🏼”

– Brian Pagán-

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“Work in the US, through secondment by a Dutch research institute. Sander was able to advise me on avoiding double taxation and other tricky questions, and help with filing taxes in NL during the last two tax seasons. Professional and prompt responses, can certainly recommend!”

– Roelof Smit –

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“They are very helpful and responsive in the times of need. Good and clear communication of right information.”

– Mishanthini Sivasamy –

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Who are Suurmond Tax Consultants

Since 1986 expat and business tax advice in relation to the Netherlands is one of our areas if expertise we provide to our individual and/ or business clients.

In addition, we can also assist in a variety of other cross-border situations. We will ensure you are compliant as well and that you pay no more tax than needed. Examples include advising clients as to starting a business in The Netherlands, accounting, property tax, and amnesty ruling. We file all types of  tax returns and specialise for example in the 30% ruling and 183-days rule consequences. The value we can add with our fiscal advice, is a key focus point to us. Also, what should not be overlooked, is the fact that a correct tax return will prevent future issues and penalties. This is essential when moving to a new country, or when setting up a business in a new country. 

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Contact

J.C. Suurmond & zn. Tax Consultants
Zwarte Zee 100
3144 DE Maassluis
T: +31 (0)10-3033701
E: taxadvice@jcsuurmond.nl

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CoC register: 27224918
VAT: NL 8016.36.668.B.01

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