If your ruling already started, the 2027 change probably matters less than the headlines suggest. If you are arriving soon, it matters more. Here is the plain version, by start year.
From January 2027, the 30% ruling becomes the 27% ruling for anyone who started benefiting from 2024 onward. Existing higher rates are protected for the years before 2027.
What it means for your start year
- Started before 2024. You keep the full 30% for your entire term, and you keep the older salary thresholds. The 2027 change does not touch you.
- Started in 2024, 2025 or 2026. You keep 30% through 2026. From 2027 the allowance drops to 27% for the rest of your term.
- Starting in 2027 or later. You begin at 27%, and the higher 2027 salary thresholds apply.
The term itself does not change. It is still 5 years from your start date.
The salary thresholds rise too
From 2027 the salary norms increase to about €50,436 for a standard applicant and about €38,338 if you are under 30 with a qualifying master's degree. These are taxable-salary figures and they are indexed every year, so treat them as a guide, not a fixed line. The income cap that the allowance applies up to is currently €262,000.
The part most guides leave out
The percentage is not the only thing that changed. The partial non-resident taxpayer status, which sheltered some foreign investment income in Box 2 and Box 3, ended in 2025. A transitional rule lets the earlier cohort keep it through 2026, but from 2027 it is gone for everyone. For higher earners with overseas assets, that shift can matter more than the three-point drop in the percentage.
What about the talk of restoring the full 30%?
In 2025 some parties discussed bringing the full 30% back. As things stand, that is discussion, not law. We follow it closely and update this page when the law actually changes, so you are reading the current position rather than a rumour.
How we can help
We track the law as it shifts, so your application reflects the rules for your start year, not last year’s. If the 2027 change moves your numbers, we will show you exactly how.
We don’t predict outcomes. We prepare and present your application in the strongest possible way. Belastingdienst makes the final decision.
Want your start year mapped to the right rate? Check it.