Key facts at a glance
2026 rate
Flat 30%
Unchanged, full 5-year term
2027 rate
Flat 27%
Applies to new AND existing holders
On €90,000, the drop costs
-€1,014/yr
Vs staying at 30%
Here's the confirmed answer: yes, the 30% ruling's tax-free rate genuinely drops, from a flat 30% to a flat 27%, starting 1 January 2027. This is different from the 30-20-10 step-down that made headlines in 2024 and was then reversed in 2025 (that one is dead and stays dead). The 27% change is separate, still confirmed under the current Belastingplan, and it applies not just to people starting a new ruling from 2027 onward but also to existing ruling holders whose 5-year term is already underway. If your ruling is active on 1 January 2027, your allowance drops to 27% that day.
On a €90,000 salary, moving from 30% to 27% works out to about €1,014 less take-home per year (€67,041 at 30% versus €66,027 at 27%, both using 2026 Box 1 bands for comparison). On €65,000 it's roughly €732 less; on €120,000 roughly €1,782 less. A real number, but nowhere near the scale of impact the old step-down to 10% would have had.
See your exact 2026 take-home with the ruling at 30% today.
Open the Netherlands calculatorWhat actually changes on 1 January 2027
The mechanic itself stays identical to how the ruling works today, only the percentage moves. Your employer will continue carving a flat share off your gross salary and paying it tax-free, with the remainder taxed as ordinary Box 1 income under whatever the 2027 bands turn out to be. The only change is that the carve-out shrinks from 30% to 27% of gross, meaning 3 more percentage points of your salary become taxable that weren't before.
Critically, this isn't limited to people who start a new 30% ruling application from 2027 onward. It applies across the board: if you started your ruling in, say, 2025 and you're only 2 years into your 5-year term when 2027 arrives, your allowance still drops to 27% for the remaining 3 years of your term. This is a meaningful difference from how the (now-reversed) 30-20-10 step-down was originally structured, where the schedule depended on your ruling's specific start date.
Don't confuse this with the reversed 30-20-10 step-down
It's easy to see "the 30% ruling is changing again" and assume it's the same discredited step-down story resurfacing. It isn't. The 2024 Tax Plan's 30-20-10 schedule (30% for roughly the first 20 months, dropping to 20%, then 10% over a single 5-year term) was reversed by Parliament in 2025 and stays reversed. Nobody's ruling steps down within its own term anymore.
The 27% change is a different, separately confirmed piece of legislation: a one-time drop in the flat rate itself, applied economy-wide from a fixed calendar date, not tied to how far through your own 5-year term you happen to be. Both changes involve numbers going down, which is exactly why they get conflated in comment sections and outdated blog posts, so it's worth being precise about which one you're reading about.
30% vs 27%, three salary levels
Same gross salary, same 2026 Box 1 bands for comparison purposes, the only variable is the ruling's percentage. Actual 2027 figures will also reflect whatever inflation-indexed Box 1 bands apply that year, so treat the euro amounts below as illustrating the size of the percentage-point change, not a precise 2027 forecast.
| Gross salary | Net at 30% | Net at 27% | Difference |
|---|---|---|---|
| €65,000 | €48,614/yr | €47,882/yr | -€732/yr |
| €90,000 | €67,041/yr | €66,027/yr | -€1,014/yr |
| €120,000 | €88,488/yr | €86,706/yr | -€1,782/yr |
Figures use 2026 Box 1 tax bands for both columns to isolate the effect of the percentage change alone. Run your own exact salary through the Netherlands Salary Calculator.
The other 2027 change: partial non-resident status ends
If you were already using the 30% ruling in December 2023, you've likely been able to opt for partial non-resident taxpayer status, which shields your foreign Box 2 (substantial shareholding) and Box 3 (savings and investments) income from Dutch tax, through 31 December 2026. That transitional option ends on that date. From 1 January 2027, all ruling holders become fully taxable Dutch residents on worldwide income across Box 1, 2, and 3, regardless of when their ruling started. For anyone with meaningful foreign investment income, a second property abroad, or offshore savings, this is arguably a bigger practical change than the 3-point drop from 30% to 27%, and worth discussing with a tax adviser well before the date arrives.
Model today's 30% ruling on your own salary
See the exact euro figures for 2026, and check the vakantiegeld calculator if you're also weighing your May holiday allowance.
Monthly briefing
Get our monthly salary and market update
Salary movements, contractor rate changes, tax updates, and new tools. Sent once a month, no noise.
No spam. Unsubscribe any time. GDPR-compliant.
Frequently asked questions
Is the 30% ruling really dropping to 27% in 2027?
Yes, this part is confirmed and unchanged since it was first legislated: from 1 January 2027, the flat tax-free percentage drops from 30% to 27% for the remaining duration of the ruling. It's still a flat rate for the whole remaining term, not a new step-down schedule, just a lower flat number from that date onward.
Does the 27% rate apply to people whose ruling already started before 2027?
Yes. Unlike the earlier reversed 30-20-10 step-down (which only applied to specific cohorts by start date), the drop to 27% from 1 January 2027 applies across the board, to both new applicants from 2027 onward and to people whose ruling started earlier and is still within its 5-year term. If your ruling is active on 1 January 2027, your allowance drops to 27% that day, regardless of which year of your 5-year term you're in.
What is the difference in take-home pay between 30% and 27%?
On the same gross salary, dropping from 30% to 27% moves 3 percentage points of your salary from tax-free to taxed at your marginal Box 1 rate. On €65,000 that's about €732 less per year; on €90,000 about €1,014 less; on €120,000 about €1,782 less. It's a real but incremental change, not the sharp cliff the old 30-20-10 step-down would have been.
Does the 2026 Tax Plan (Belastingplan 2026) change anything else about the ruling?
The Belastingplan 2026, presented on Prinsjesdag in September 2025, proposed no further changes to the ruling's percentage beyond the already-confirmed drop to 27% in 2027. The minimum taxable-salary thresholds and eligibility conditions (recruited from abroad, 150km distance test, employer application via the Belastingdienst) are unaffected by this specific change.
What else is changing for 30% ruling holders around 2027, besides the percentage?
One separate but related change: employees who were already using the ruling in December 2023 have been able to opt for partial non-resident taxpayer status (which shields Box 2 and Box 3 foreign income from Dutch tax) through 31 December 2026. From 1 January 2027, that transitional option ends and all ruling holders become fully taxable Dutch residents on worldwide income across Box 1, 2, and 3. This is a bigger deal for anyone with substantial foreign investment income or a second home abroad than the 3-point rate drop is by itself.
Should I read this article or the main 30% ruling explainer first?
If you're new to the ruling entirely, start with the main explainer (eligibility, mechanics, and worked examples at the current flat 30% rate). This article assumes you already understand the basics and focuses specifically on what changes from 2027 onward, since that's a live, forward-looking question that the main explainer doesn't cover in depth.
Is this information current, given how much the ruling's rules have changed recently?
This reflects the confirmed 2026 Tax Plan position as of mid-2026: flat 30% through 2026, dropping to a flat 27% from 1 January 2027, with the earlier 30-20-10 step-down permanently reversed. Dutch tax legislation in this area has moved more than once in the past two years, so if you're reading this well after mid-2026, it's worth a quick check against a current source or the Belastingdienst before relying on the 27% figure for 2027 planning.
Related reading & tools