After Your 30% Ruling Expires: Verified Planning Framework

How Expiry Works

Belastingdienst states the 30% ruling has a maximum duration of 5 years. Earlier Dutch stay/work periods can reduce the available remaining period.

Expiry should be tracked by your actual decision period and payroll implementation timeline, not by assumptions like “calendar-year end only”.

What Changes After Expiry

Once the ruling period ends, salary is no longer split under expatregeling reimbursement logic. Core effects:

• Full salary follows normal payroll tax treatment.
• Cashflow can shift materially because tax-free portion ends.
• For people who relied on transition-specific tax-position choices in prior years, annual filing treatment can differ after transition windows close.

The exact impact depends on salary level, deductions, household structure, and filing profile.

Planning Timeline

1. 12–18 months before expiry: establish baseline net-income model (current vs post-expiry).
2. 6–12 months before expiry: align payroll expectations and contract discussions with employer.
3. 1–3 months before expiry: run final scenario checks (employment, self-employment, or entity structure).
4. First filing cycle after expiry: review return preparation and withholding alignment carefully.

Structure Options Post-Expiry

Common evaluation paths after expiry:

• Remain employee: focus on gross-to-net renegotiation and deduction optimization.
• Move to self-employment (ZZP): evaluate legal independence criteria, admin burden, and social-security implications.
• Operate via BV structure: evaluate corporate compliance load and total tax/admin trade-offs.

Treat this as a full-structure decision, not a single-tax-rate comparison.

Tax Return Control Checklist

1. Check payroll year transition around expiry month for withholding consistency.
2. Review deductible items with current-year rules (not prior-year memory).
3. Validate Box 3 and international-position reporting assumptions for the filing year.
4. If your case is cross-border or mixed-status, prepare evidence and advisor notes early.
5. Use official deadline controls from 2026 Compliance Hub.

Official Sources

• Belastingdienst: 30%-regeling duration and application conditions
• Belastingdienst: ET costs / 30%-regeling context
• Rijksoverheid: transition policy context (30%/27%, cap, related status notes)

FAQ

Does expiry always mean an identical % net-pay drop for everyone?

No. Impact varies by salary profile, deductions, household situation, and withholding setup.

Can I ignore expiry if employer payroll “looks fine”?

No. You should still reconcile payroll, filing assumptions, and cross-border data before filing.

Where to continue if I need tactical filing guidance?

Start with Tax Filing Deadline 2026 and the Compliance Hub.