New legislation: 30% tax ruling benefit capped

1.01.23

As of 2024, the maximum 30% ruling tax free allowance will be capped, by limiting the basis of this tax-free allowance to the regulated maximum remuneration for the public sector (2023: EUR 223,000 gross annual remuneration, which is indexed annually).

Transitional rules apply for individuals who received the tax free allowance of the 30%-ruling in the Dutch payroll administration during the last wage tax period (loontijdvak) of 2022 (in practice: December 2022). Under these transitional rules, the tax free allowance cap will only apply as of 1 January 2026 (grandfathering). For individuals who will have the 30% ruling as per 2023, the cap of the tax free allowance will apply as per 1 January 2024.

Disclaimer: Although this publication has been compiled with great care, Joop Dagevos and all other entities, partnerships, persons and practices trading under the name ‘Yodatax Expat Solutions’, cannot accept any liability for the consequences of making use of this issue without their cooperation. The information provided is intended as general information and cannot be regarded as advice.

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