30% Ruling Changes in 2026 vs 2025 (Verified)
Verified change log for the Dutch 30% ruling: 2025 vs 2026 salary norms, WNT cap update, 2027 transition matrix, and partial non-residency status.
What Actually Changed in 2026
This page is intentionally limited to verified deltas. It excludes projections and SEO filler. For baseline rules, see How the 30% Ruling Works (Verified).
| Item | 2025 | 2026 | Status |
|---|---|---|---|
| Tax-free percentage (regeling) | 30% | 30% | No change in 2026 |
| Standard salary norm (taxable) | €46,660 | €48,013 | Changed |
| Under-30 Master norm (taxable) | €35,468 | €36,497 | Changed |
| WNT cap used for expatregeling | €246,000 | €262,000 | Changed |
| Maximum duration | 5 years | 5 years | No change |
Salary Norm Delta (2025→2026)
Belastingdienst publishes annual normbedragen for the expatregeling. Verified updates:
- Standard taxable salary norm moved from €46,660 (2025) to €48,013 (2026).
- Under-30 Master taxable salary norm moved from €35,468 (2025) to €36,497 (2026).
If you are close to the norm boundary, re-check payroll structure and contract terms before relying on prior-year qualification.
WNT Cap Delta
Rijksoverheid states the maximum salary base for expatregeling is:
- €246,000 for 2025
- €262,000 for 2026
The cap is relevant for higher-income cases where part of income sits above the eligible maximum salary base.
Confirmed 2027 Transition (Not a 2026 Rule Change)
Rijksoverheid publishes cohort-based transition for the drop from 30% to 27%:
| First use of 30% decision | 2025–2026 | 2027 and later |
|---|---|---|
| On or before 31-12-2023 | 30% | 30% |
| In 2024 | 30% | 27% |
| From 01-01-2025 | 30% | 27% |
Partial Non-Residency Status
Rijksoverheid states that from tax return year 2025 onward, partial non-residency can no longer be chosen. Transitional continuation applies for specific 2023 users up to filing year 2026.
Action List (2026)
- Re-check your cohort (pre-2024 / 2024 / 2025+), because transition outcome differs.
- Validate that your 2026 salary setup still satisfies the updated norm.
- If income is high, model effect of the 2026 cap update.
- If you previously relied on partial non-residency logic, verify current filing-year applicability.
Official Sources
- Belastingdienst: 30%-regeling normbedragen by year
- Belastingdienst: application conditions and timing
- Rijksoverheid: transition matrix, cap, and partial non-residency notes
FAQ
Is the 30% ruling abolished in 2026?
No. The regeling remains active in 2026; published changes are parameter and transition related.
Can I use projected 2027 salary norms for contract decisions now?
Use published figures only. Do not rely on unofficial projections for legal eligibility decisions.
Where can I see the practical impact on filing and deadlines?
Use 2026 Expat Tax Compliance Hub for full operational context.