The 30% Ruling in 2027: Proposed Move to 27%
6 min read · Updated Oct 2026The expat ruling can let an employer pay part of eligible salary tax-free. The 2027 proposal changes the maximum tax-free share and indexes salary thresholds. Here is what the proposal may mean depending on when your ruling started.
2027 figures are based on the Belastingplan 2027 proposals presented on Prinsjesdag 2026. They are provisional and may change before parliament approves the legislation. 2026 figures are the rules in force now.
2026 vs 2027 at a glance
| 2026 | 2027 (proposed) | |
|---|---|---|
| Tax-free share | 30% | 27% |
| Minimum taxable salary | €48,013 | €50,436 |
| Under 30 with master's | €36,497 | €38,338 |
| Salary cap (WNT norm) | €262,000 | €262,000 |
Who is affected
Employees whose ruling started before 2024 fall under transitional rules and keep the 30% rate for the remaining term under the conditions that applied to them; the 2024 salary norm may still be relevant for this group.
Employees whose ruling started in 2024 or later move to 27% from 2027, and the new 2027 salary norm applies. Check the Belastingdienst guidance for your start year, as details depend on your situation.
Example: €80,000 gross salary
Using our calculator engine with standard credits, €80,000 gross with the ruling gives an estimated annual net of €66,132 in 2026 and €65,108 in 2027 (proposed rules, 27% ruling). Your own result depends on credits, holiday allowance and your ruling cohort.
30% Ruling 2027 frequently asked questions
Is the 30% ruling definitely changing to 27% in 2027?
Which salary threshold applies to my 30% ruling in 2027?
More 2027 tax guides
General information only, not personal tax, legal or pension advice. Check Belastingdienst, Rijksoverheid, SVB or your pension provider for your own situation.