TAG Tax

The Netherlands Government announced changes to the 30% tax ruling on Budget Day in 2024. They confirmed that the reduction of the 30% tax ruling, which started on January 1, 2024 (30-20-10 rule), will be partly reversed. From January 1, 2027, the 30% tax ruling will become the 27% tax ruling. For the years 2025 and 2026, the 30% rate will continue to apply. The minimum salary will be raised to €50,436 (currently €46,107 in 2024) and for employees under 30 with a master’s degree to €38,338 (currently €35,048 in 2024). For incoming employees for whom the 30% tax ruling started before 2024, transitional law applies. For these employees, a 30% rate and the old (indexed) minimum required salary will continue to apply until the end of the term.