30% ruling cut to 5 years extended by 2 years16 October 2018
The Dutch government has officially anounced that it has canceled the planned abolishment of the dividend tax. State secretary of Finance Menno Snel says that the large amount of money that is saved will be spent entirely on tax savings for business and improving the investment climate.
Therefore the government has also decided to introduce a transition agreement for expats that have a 30% ruling period that would end in 2019 or 2020. This means generally speaking the 30% ruling will now terminate after 5 years unless this period is reached in 2019 or 2020. If that is the case the 30% ruling will terminate as is mentioned in your 30% decision or latest the 1st of January 1st in 2021.
The government already intended to decrease the corporate income tax for large companies step by step from 25 to 22,5% and for smaller companies from 20 to 16%. With the new plans the rates will decrease further to 20,5% for larger companies and 15% for smaller companies in 2021.