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30% ruling shortened from eight to five years

On October 5, 2018 by WePayPeople

From January 1st 2019, the 30% ruling for expats will be shortened from eight to five years. The Dutch government announced the shortening of the term on Prinsjesdag, the day on which the Minister of Finance traditionally proposes the national budget. This reduction not only applies to new expats but also to expats already living in The Netherlands. The shortening by three years follows a 2017 evaluation of the 30% ruling.

The 30% ruling will effectively end on January 1st 2019 for persons whose 8 year period would have ended between January 1st 2019 and January 1st 2022. Employees whose 8 year period would have ended after January 1st 2022 will be facing a reduction of three years on the original period.

Tuition fees for international schools for the academic year 2018/2019 can still be reimbursed tax free to you on the condition that the school year is within the initial 8 year period of the 30% ruling. The salary norm intended for 2019 will be € 37.743,- for persons over 30 and € 28.690,- for persons under 30 with a Master’s degree. People under 30 without a Master’s degree have to meet the higher norm in order to benefit from the 30% ruling. We will inform you as soon as the government has announced the final salary norms.