Changes to the 30 percent ruling for highly skilled migrants in The Netherlands are expected for 2024.

If you are a highly skilled migrant using the 30 percent ruling or entering an employment contract in the Netherlands before December 31, 2023, these planned changes will not affect your tax break until January 1st, 2026.

But, if you are a highly skilled migrant moving to The Netherlands from 2024 onward, the amendments will impact how you take advantage of the ruling. Here is what you should know about the proposed changes within the 2024 Tax Plan.

Reduction in 30 Percent Ruling

With a majority vote, MPs aim to pass an amendment reducing the 30 percent ruling. Under the amendment, part of the 2024 Tax Plan, the new ruling works as follows:

  • eligible employees get a tax break on 30% of their salary for 20 months;
  • the tax break is then reduced to 20% for another 20 months;

  • then a 10% tax break for a final 20 months.

These changes apply to existing employees with the ruling, but also to foreign employees whose employment starts before December 31, 2023. Additionally, from 1 January 2024, the application of the 30 percent ruling will be capped at the Balkenende standard, which for 2023 is € 223,000.

The Dutch Senate still needs to vote on the amendment. But, as an expat and highly skilled migrant, its pertinent to begin budgeting for the potential changes.

Current 30 Percent Ruling

Normally, highly skilled migrants meeting a pre-defined income thresholds can apply for the 30 percent ruling. This allows for 30% of the employees salary to go untaxed. This tax break holds for five years.

To be eligible for the ruling the following conditions apply:

  • 1
    the highly skilled migrant is recruited from another country;
  • 2

    the highly skilled migrant possesses a specific expertise (expertise requirement);

  • 3

    the employee’s salary is at least EUR 46,107 per year (2024);

  • 4
    the employee works for an employer registered with the Dutch tax office;
  • 5
    the employer acts as the withholding agent for payroll tax in the Netherlands. 

The ruling attracts foreign employees with high-level and unique expertise to the Dutch labor market. Additionally, it provides an incentive and compensation for costs incurred by the employee (e.g., housing, travel).

30 Percent Ruling in the Past

Changes to the scope and benefits related to the 30 percent ruling always happen. For example, in 2019 the Dutch government voted to shorten the years highly skilled migrants can benefit from the tax break from eight years to five.

The minimum salary to be eligible for the scheme has also been adjusted within the past few years. Markedly, in 2019 the minimum taxable income required was €37,743. However, by 2020 the minimum salary was changed to €38,347.


At All About Expats, we expect that The Tax Plan 2024, including the 30 percent ruling changes, will pass. We are tracking the vote and are preparing for the minor tweaks and adjustments made to the amendment.

We are one of the top three employers of highly skilled migrants in our industry (as of 2023), therefore remain informed on legalities and processes related to the 30 percent ruling. Our team has experience answering and providing resources to expats and employers relating to eligibility, tax concerns, and transition periods for the 30 percent ruling.

If you are moving to The Netherlands in 2024 in search of employment as a highly skilled migrant, are currently benefitting from the ruling, or the employer of staff with the ruling in place, we can help.

Feel free to reach out to us on LinkedIn, email us at, or have a one-on-one consultation with our experts.