January could bring changes to your take-home pay—and your wider tax position. Two separate changes affect users of the Dutch expat tax scheme, commonly called the 30% ruling. Understanding which rules apply to you now will help you prepare.
Three situations, three outcomes|
Your arrival date alone does not determine your position. What matters is when the ruling was first applied to your salary and whether you qualify for transitional protection.
These percentages are maximum allowances, subject to eligibility and your ruling remaining valid. The existing threshold regime does not mean the euro amount stays frozen: annual indexation can still apply.
For someone whose ruling started in 2024, the reduction to 27% may mean more salary becomes taxable. However, it does not automatically mean a 3% reduction in take-home pay. Ask payroll for a calculation based on your salary and employment agreement.
A separate change beyond your payslip
Partial foreign taxpayer status was abolished from 2025, but qualifying employees who used the expat scheme before 2024 received transitional protection through tax year 2026. That protection ends in 2027, even if they retain the 30% allowance.
This status allowed qualifying Dutch residents to be treated as non-residents for Box 2 and Box 3. Its expiry may bring additional foreign investments, savings or substantial shareholdings into the scope of their Dutch tax return. Ordinary resident rules generally include assets held abroad, although the treatment depends on the asset and applicable tax rules.
The effect may therefore appear in your annual tax return rather than your January payslip.
Before January: your checklist
Ask your employer or tax adviser:
– Which transitional rules apply to my ruling, and when does it expire?
– What will my estimated net monthly salary be in 2027?
– Will my taxable salary meet the applicable 2027 threshold?
– Does the end of partial foreign taxpayer status affect me
– Which overseas accounts, investments or shareholdings should I review?
A payroll forecast and a review of your overseas assets can help you budget for both changes.