The Dutch government has recently unveiled additional changes to the 30%-ruling in the 2025 tax plan. These adjustments will impact both the percentage of tax exemption and the salary thresholds for qualification. Here’s what you need to know:
Reduction of the 30%-Ruling to 27%
Previously, a gradual reduction in the 30%-ruling was introduced, phasing down the tax exemption from 30% to 20%, and eventually 10%, over three periods of 20 months. However, this plan has now been revised.
Starting 1 January 2027, the 30% tax exemption will be reduced to 27%. Until then, the full 30% remains applicable for all beneficiaries. This change aims to simplify the tax benefit structure, providing clarity for both employers and employees in the coming years.
Increase in Minimum Salary Requirements
From 1 January 2025, the Dutch government will increase the minimum salary levels required to qualify for the 30%-ruling by over 9%. This is in addition to the standard annual indexation.
Updated Salary Requirements:
| |
2024 |
2025 (before indexation) |
| General salary requirement |
€ 46,107 |
€ 50,436 |
| Younger than 30 with master’s degree |
€ 35,048 |
€ 38,338 |
Transitional Rules for Existing Beneficiaries
Employees who secured the 30%-ruling before 1 January 2024 will continue to benefit from the 30% exemption for the full duration of their ruling. Additionally, the increased minimum salary requirements will not apply to them.
Partial Non-Resident Taxpayer Status
The Dutch government will continue with the abolishment of partial non-resident taxpayer status for Box 2 (substantial interest) and Box 3 (savings and investments). Expats with a 30%-ruling obtained before 1 January 2024 can maintain this status until 31 December 2026. For all others, the status will be abolished starting 1 January 2025.
How can we help?
At Bol International, we understand that navigating tax regulations and changes like the 30%-ruling can be complex. Our team of tax advisors is here to provide personalized guidance, ensuring you make informed decisions that suit your unique situation. Whether you’re an employer managing expat employees or an expat yourself, we can help you stay compliant while optimizing your tax position.
Need support with the upcoming changes? Contact us today to discuss how we can assist you.
