My 30% ruling is ending earlier — what are my options?
Since 1 January 2024 the 30% ruling is phased out for new cases: (1) 30% over first 20 months, 20% over next 20, 10% over last 20 (total 60 mo = 5 years). Existing decisions remain (transitional), but from 1 Jan 2024 new applications follow scale table. (2) Box 3 election (partial non-resident status) abolished for new cases since 2024 — means Box 3 tax on foreign investments. (3) Appeal: rarely successful as changes are legislatively fixed. But: request new decision on move/new job; sometimes new 5-year cycle possible. (4) Tax advisor (cost €500-2,000) can optimize your situation: pension contributions, owner-occupier mortgage deduction, daycare benefits stop, etc. (5) Increased Box 3 tax: wealth planning crucial above €50,000 savings/investments.
Step by step
- 1Check your decisionLook up original 30% decision via Mijn Belastingdienst. Issue date = determines regime. Before 1 Jan 2024: 30% full 5 yr. From 1 Jan 2024: new scale.
- 2Calculate your net impactIamExpat calculator or tax advisor. At €80,000 gross: 30% loss in year 3 = ~€5,000/yr net. Prepare for net-purchasing-power drop.
- 3Plan financesPension contribution (max 14% via “omkeerregeling”) reduces tax. Reshape Box 3 investments to Box 1 owner-occupier. Mortgage possibly refinanceable.
- 4New job: check renewalOn NL employer switch: old decision follows. On switch + international element: renewal application possible — sometimes new 5-year cycle.
- 5Appeal if decision contains errorOnly succeeds for administrative error (e.g. wrong date, wrong salary). 2024 changes are statutory — no appeal possible. Tax advisor can draft formal appeal if substantive.
All contacts
Frequently asked questions
When does the old (full 30%) ruling still apply?
Decisions issued before 1 January 2024 continue for 60 months or end of allowed term. Transitional: old ruling stays for full term, even on employer switch within NL.
Can I re-apply for the 30% ruling?
On departure + return: yes, after 5+ years uninterrupted outside NL. On job switch: old ruling follows. With international element (e.g. secondment > 50% abroad): explore renewal application.
Does Box 3 election still apply?
For pre-1 Jan 2024 decisions: yes (partial non-resident status). For new cases: no, automatically Dutch tax resident on worldwide assets.
What if my employer doesn't adjust the salary deduction?
Employer reduces gross salary in proportion to 30% component (specified in contract). If not adjusted: employment law dispute, engage union. For most employers: standard process.
Does my holiday side job count for scarce expertise?
No. Requirements: 30 hrs/wk + min €46,107 yearly (2026) + expert in NL-scarce field. Side job = not main role. Strong substantiation with diploma + work experience + Tax Office review needed.
Can I get 30% ruling equivalent in another EU country?
Italy and Belgium have similar expat schemes. Spain: 24% over 6 yr (Beckham law). Portugal: previously, now phased out. EU move: pre-research at iamexpat.eu or similar.
Sources
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