INTEGRATED SERVICES
Please note: the legislation explained below is not yet enacted in law and is still pending.
Summary
The so-called 30-20-10 % adjustment to the ruling will be revoked as per 1 January 2025. Instead, the 30% ruling will be decreased to a 27% ruling, and the salary norms will become higher as of 1 January 2027.
There is specific transitional legislation to be considered in the future.
This change will take effect on January 1, 2027:
New salary norms will also come into effect on January 1, 2027.
This adjustment will apply to employees starting to use the 30% ruling from January 1, 2025.
Overview of Employee Groups from January 1, 2027
By this date, we will have three distinct groups of employees in view of the transitional legislation
| Start date using the 30% ruling | 2025 and 2026 | From 2027 |
| By December 31, 2023 | 30% and current indexed salary norm | 30% and current indexed salary norm |
| In 2024 | 30% and current indexed salary norm | 27% and current indexed salary norm |
| From January 1, 2025 | 30% and current indexed salary norm | 27% and new indexed salary norm |
Salary Norms from January 1, 2027, onwards
Please note that these amounts will be indexed annually, meaning they are likely to increase further due to adjustments.
As a reminder, the fiscal wage after applying the ruling (27% or 30% tax free allowance) must exceed these salary norms.
Cap on the application of tax-free allowance on this ruling
A further reminder on this topic. There is salary cap to consider when applying the tax-free allowance in the payroll:
Maximum salary base for the 30% ruling: EUR 233,000 (2024)/max tax-free allowance: EUR 69,900 en in 2025: EUR 246,000 (maximum tax free allowance: EUR 73,800)
Transitional period:
However, a transitional arrangement applies, on the basis of which this limitation to the 30% facility only takes effect as from 1 January 2026, for employees on whose wages the 30% facility was already lawfully applied in the final salary period of 2022.
Repeal partial non resident taxpayer status as per 1 January 2025
Currently, employees in The Netherlands who have been granted the 30% facility, can opt for the so-called partial non-resident taxpayer status. This status enables the employees (and their fiscal partners) to be treated as non-resident taxpayers, for the purposes of Box 2 (income from a substantial interest) and Box 3 (income from savings and investments), even if they reside in The Netherlands. Based on legislation enacted in 2024, as of 1 January 2025, this status will be repealed. This change is not revoked by new legislation. Employees who have a valid 30% facility grant and have applied the 30% facility during the final wage period of 2023 (i.e. normally December 2023), may retain the partial non-resident taxpayer status until 1 January 2027.
Conclusion
Employers need to make sure that the employees are aware of the changes as this may impact their net salary.
Employers using a net salary agreement should be aware about the impact on the total salary costs.
If you have any questions or need further clarification, feel free to reach out!
Source: Ramingstoelichting 30_ regeling 2e NvW BP25.pdf and
