The 30% ruling : changes & future prospects for expats

Are you an expat and are you moving to The Netherlands? Then you might be eligible for the 30%-ruling. Click here to view the requirements. The 30%-ruling has undergone a lot of change this last year.

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With the 30%-ruling you can opt for partial non domestic taxation in your tax return.This means you have the advantages of the Dutch tax system. You worldwide net wealth however, remains untaxed and consequently your bank accounts, other investments including property abroad do not need to be mentioned in the tax return. Moreover, you will receive 30% of your salary tax free.

Unfortunately  now, the 30% ruling is slowly losing its attraction. Starting from January 1, 2024, the 30% ruling will be modified to a 30/20/10% ruling with a decrease after every 20 months over the maximum duration of 60 months. Moreover the option for partial non-resident taxation will cease as per 1-1-2027 for existing cases and as per 1-1-2025 for tax payers that have been granted the 30% ruling during 2024.

Why does the government want to decrease this favourable ruling? 

Extra-territorial expenses generally decrease after the initial immigration was the thought behind this and an advantage that resident tax payers do not have.

So what did the 30%-ruling look like first?

The 30%-rulings that were granted in between 1 January 2012 and 1 January 2019 had a duration of 8 years. Then from 1 January 2019 to 1 January 2024, the applications had a duration of 5 years. Along with this was the exemption from tax on worldwide assets and related unearned income referred to as “partial non-resident tax status”.

What has changed since last year?

Since then, the decision has been made to cut the ruling back. For the expats who fall under the ‘old’ 30%-ruling: they can only opt for partial non domestic taxation until 1-1-2027.

And from 1 January 2024, for the expats that have newly acquired the 30%-ruling the compensation is a tax free salary component of 30%  for the first 20 months. After these months, you will be able to receive 20% of your salary tax-free. Then, after this follows another 20 months where your allowance will decrease to 10%. In addition the partial non-resident tax status is only applicable for 2024.  

Also, as of 1 January 2024 the maximum salary to gain the 30%-ruling has been set at €233,000 per year. A higher salary will remain fully taxable at the marginal tax rate of 49,5%.If you compare this to the former 30%-ruling, you can sure understand that moving to The Netherlands is less attractive as an expat. We are hoping members from parliament will also realize this and re-instate the full benefits of the ruling.

What are future prospects like for expats moving to Holland?

If you compare this to the former 30%-ruling, you can sure understand that moving to The Netherlands from a financial and tax point of view is less attractive as an expat. Obviously there are many other reasons why The Netherlands may still be the country where you wish to reside.

Parliament is slowly realising this wasn’t a good move for The Netherlands. As it is less attractive for expats to move to The Netherlands, they are now trying to think of alternative ways that make moving to Holland more attractive for highly skilled migrants. In addition there is concern for multinationals leaving The Netherlands as recruiting foreign expertise – that is so needed –  becomes exceedingly difficult. We are hoping that government will re-instate the full benefits of the ruling.


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-


“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 –


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


General information

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