In 2024, the 2025 Tax Plan confirmed further adjustments to the 30%-ruling. From 2027, the maximum tax-free allowance under the 30%-ruling will be 27% instead of 30%.

Additionally, the option for partial non-domestic tax status is no longer from 1 January 2025. However, for employees who were already eligible for the 30%-ruling at the end of 2023, a transitional arrangement applies: they may still opt for partial non-domestic taxation until the end of 2026.

As in previous years, the 30%-ruling remains capped at a certain income level, known as the WNT norm (also referred to as the Balkenende norm). For 2025, this cap is set at €246,000 on an annual basis, and it will increase to €262,000 in 2026. A transitional arrangement applies for incoming employees for whom the 30%-ruling was applied in the last pay period (December) of 2022; for these employees, the income cap will only take effect from 1 January 2026.