On Budget Day, the Dutch government announced the Tax Plan of 2025.
In this Tax Plan, the following changes to the 30% ruling have been proposed:
● The graduated scheme (30/20/10), which was introduced per 1 January 2024, will be revoked.
● For 2025 and 2026, the 30% ruling will apply to all employees.
● Per 1 January 2027, the 30% ruling will be reduced to the 27% ruling.
● The (regular) salary norm will be increased one-off from € 46,107 to € 50,436 and salary norm for employees younger than 30 years with a Master degree will be increased one-off from € 35,048 to € 38,338.
● Employees that already applied the 30% ruling before 2024 are eligible for transitional rules. They continue to be eligible for the 30% ruling and the former salary norm (to be indexed annually as usual) will remain applicable.
