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 |
Who Is Affected in Practice
The 2026 change set does not affect every expat in the same way. For most employees, the practical risk is not the headline percentage, but whether their salary, cohort, or high-income cap exposure changes the calculation.
| Your situation | 2026 impact | What to verify |
|---|---|---|
| Already using the ruling and below the cap | Usually salary-norm monitoring, not a percentage drop. | Current taxable salary remains above the applicable 2026 norm. |
| New or renewed application in 2026 | 2026 salary tables and normal eligibility checks apply. | Recruitment-from-abroad, distance history, category, and payroll setup. |
| High-income case near or above the WNT cap | Maximum eligible salary base is capped at €262,000 for 2026. | How payroll splits taxable salary, tax-free reimbursement, and income above cap. |
| First used the ruling in 2024 or later | 2027 percentage transition can become relevant after 2026. | Cohort date and whether the 2027 current/new salary norm rule applies. |
Salary Norm Delta (2025→2026)
Belastingdienst publishes annual salary tables 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 the effect of the 2026 cap update and document income above the eligible base separately.
- If you previously relied on partial non-residency logic, verify current filing-year applicability.
- Keep the payroll calculation and official decision letter together so future employer switches or audits can be checked against the same facts.
Official Sources
- 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.