30% Ruling Rate Schedule: From 30% to 27% (and the Cancelled 30/20/10)

Key Takeaways

A 30/20/10 step-down was passed into law for rulings starting on or after 1 January 2024 — but it was reversed by the 2025 Tax Plan before it ever reduced anyone's benefit.
For 2024, 2025 and 2026 the tax-free percentage is a flat 30% for the entire 60-month duration of your ruling.
From 1 January 2027 the rate drops to a flat 27% for the remainder of every ongoing and new ruling.
A grandfathered group — employees whose 30% ruling was already being applied in the final wage period of 2023 — keeps the full 30% indefinitely, even after 2027.
Other elements of the ruling (60-month duration, WNT salary cap, minimum salary thresholds) are not affected by the rate change.

The History in One Table

Tax year	What you can claim
2024	30% (flat)
2025	30% (flat)
2026	30% (flat)
2027 onward	27% (flat) — unless you are in the 2023 grandfathered group, who keep 30%

The originally legislated 30/20/10 step-down — 30% for the first 20 months, then 20% for 20 months, then 10% for the final 20 months — never actually took effect. It was repealed before the first scheduled step-down (the move from 30% to 20%) would have hit anyone.

Warning

A lot of older blog posts, employer FAQs and even tax advisor pages still describe 30/20/10 as the live rule. They are out of date. Check the publication date before relying on any source. The Belastingdienst, EY, Grant Thornton, Meijburg, BDO and others all confirm the reversal in their 2025/2026 updates.

What This Means in Practice (€75,000 Salary Example)

Compare three scenarios for an employee earning €75,000 gross who starts the ruling in 2025:

Year of ruling	Annual tax-free allowance	Comment
2025 (Year 1)	€22,500	30%
2026 (Year 2)	€22,500	30%
2027 (Year 3)	€20,250	Drops to 27% from 1 Jan 2027
2028 (Year 4)	€20,250	27%
2029 (Year 5)	€20,250	27%
5-year total	€105,750	vs. €112,500 under a permanent 30%

The reduction from 30% to 27% over the last three years of the ruling is roughly €6,750 less tax-free salary for someone at €75,000 — a far smaller hit than the originally planned 30/20/10 step-down (which would have lost about €37,500).

Who Gets the Grandfathered 30%?

You keep the full 30% for the entire remaining duration of your ruling if all of the following apply:

Your 30% ruling decision was issued before 1 January 2024, and
The ruling was actually being applied to your salary in the final wage period of 2023 (typically December 2023).

If your ruling started on or after 1 January 2024 — even if you applied for it before that date — the standard rule applies: 30% through 2026, then 27% from 2027.

If you are unsure which group you are in, check your ruling decision letter and ask your employer's payroll department for confirmation that the 30%-regeling was applied in the December 2023 payroll run.

Interaction With Other Rules

The WNT Cap (Balkenende Norm)

The WNT cap (€262,000 in 2026) limits the salary on which the tax-free percentage can be applied. The cap applies first; the 30% (or 27% from 2027) is then taken from the capped salary. Salary above the cap is fully taxed.

Minimum Salary Requirement

The minimum salary threshold (€48,013 in 2026; €36,497 for under-30s with a qualifying master's) is checked against your taxable salary before the 30% deduction. The 2027 rate change does not affect how the minimum is calculated, but the salary thresholds themselves are indexed annually and the 2027 thresholds will be set together with the move to 27%.

Partial Non-Resident Status

The partial non-resident taxpayer status was abolished as of 1 January 2025 for new rulings, with transitional protection through 31 December 2026 only for those who used it in 2023. See "What Is the 30% Ruling?" for the current rules.

Planning for the 2027 Step Down

1. Budget for the ~10% Cut

A move from 30% to 27% reduces your tax-free allowance by 1/10. Whatever your monthly net is today, expect roughly that proportional change to your tax-free portion from January 2027.

2. Negotiate Salary Reviews Around 2027

If you joined under the assumption of a flat 30% for 60 months, a salary review or one-off compensation adjustment is a reasonable ask. Many employers are aware of the change and prepared to discuss it.

3. Mortgage Affordability Checks

If you bought a home using the higher 30% net salary in your affordability calculation, build a small buffer ahead of January 2027.

Common Mistakes

Believing 30/20/10 is still in effect — It was reversed. The 2026 rate is a flat 30%.
Missing the 2027 step-down — If your ruling continues into 2027 and you are not grandfathered, the rate becomes 27%. Plan for it.
Confusing the grandfathered group — The cutoff is "ruling actively being applied in the final wage period of 2023", not just "ruling applied for before 2024".
Forgetting the partial non-resident change — Even though the headline rate is unchanged, the Box 2/Box 3 partial non-resident election ended in 2025 (with transitional protection through 2026). This is often a bigger financial change than the 30→27% move.