30% Ruling Changes

| Leiden International Centre

On 27th October, Dutch MP's voted to scale back the 30% tax advantage from 1st January 2024 onwards, eventually limiting it to 10%. The government's intention is that the predicted savings will go towards reducing student loan interest rates. For now this is only a proposal.

The suggestion is that the tax advantage will be 30% of the salary for 20 months, then 20% of salary for the next 20 months, and finally 10% of salary for the last 20 months. For those who receive the 30% ruling before 31st December 2023, a transitional period will apply.

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