The old way is ending. For years the Netherlands lured skilled migrants with a generous tax perk, and from 2027 that deal gets trimmed. The Netherlands 27% ruling will replace the famous 30% ruling, letting employers pay a smaller slice of salary tax-free and raising the income you must earn to qualify. It is still a real benefit. It is just a little thinner. If a Dutch job is on your horizon, the timing of your move now matters more than ever.
By the Travel Explore editorial desk. Last updated 17 July 2026.
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What the Netherlands 27% ruling actually changes
The famous deal is shrinking. From 1 January 2027, the Netherlands 27% ruling replaces the 30% expat tax break. Business.gov.nl confirms employers may pay “a maximum of 27% of wages tax-free.” The salary bar rises too, to €50,436, with a higher figure for under-30s holding a master’s. For high earners the perk stays worthwhile. For those near the old threshold, the maths gets tighter and worth checking carefully before signing.
Who keeps the old 30% deal
Timing decides your rate. Anyone who first used the 30% ruling before 2024 keeps it under transitional rules for their full term. Wei, a robotics researcher from Shenzhen who arrived in 2023, is protected and sees no change. Newcomers from 2027 get the 27% version and the higher salary floor. Under-30s with a master’s face a raised threshold as well. In short, when you started matters as much as what you earn.
Moving to the Netherlands for work? Begin your plan at https://linktr.ee/travelexpore
How to plan your move around the new rules
Plan the calendar. If you can start before 2027 and qualify, you may lock in the better deal. Model your net salary both ways before you accept an offer. Ask whether your employer grosses up the difference. Confirm you clear the new €50,436 bar. These small checks protect real money over several years. Check your eligibility early with our visa eligibility checker before you commit.
Netherlands 27% ruling: your questions
What is the Netherlands 27% ruling?
From 2027 it lets employers pay up to 27% of a qualifying expat’s salary tax-free, down from 30%.
Who still gets the 30% ruling?
Employees who first used it before 2024 keep 30% under transitional rules for their full term.
What is the new salary threshold?
€50,436 from 2027, with a raised bar for under-30s holding a master’s degree.
Does the change affect current holders?
No. Existing pre-2024 users are protected for the remainder of their ruling.
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- Facebook: Planning a move to the Netherlands? The expat tax break is changing in 2027. Read this first.
Make your Dutch move pay off
In short: the break drops to 27% from 2027, the salary bar rises to €50,436, and pre-2024 arrivals keep the old 30% deal. Time your move well and model both scenarios, then plan your next step at https://linktr.ee/travelexpore
Sources
- Business.gov.nl: 30% ruling compensation down to 27% (T0 official)
- PwC Netherlands: Expat ruling becomes 27% ruling (T1 specialist)