Your 30% Ruling Is Ending: What Changes in the Final Year and After

How to find your end date

Your end date is stated on the beschikking, the decision letter the Belastingdienst issued when the ruling was granted. It is not automatically 60 months after your start date. Two things can shorten it: prior stays or work in the Netherlands in the 25 years before your current ruling reduce the maximum term, and a late application (filed more than 4 months after your first working day) starts the ruling from the month after filing rather than retroactively, which also eats into the term. If you no longer have the letter, ask your employer's payroll or HR department, since they hold a copy for payroll purposes.

The maximum possible term has been 60 months (5 years) since 1 January 2019 (Belastingplan 2019, Kamerstukken II 35026 nr. 3). Anyone who started before that date may be under different, longer transitional terms; check the beschikking rather than assuming 60 months applies.

What happens to net pay the month after

From the first full month after the end date, the tax-free allowance stops and the entire wage is taxed at ordinary box 1 rates. Take someone whose taxable wage during the ruling was €56,000 on an €80,000 gross salary. After the ruling ends, the full €80,000 becomes taxable, roughly a €9,200 jump in annual tax at 2026 rates, all landing on the payslip within a single pay period rather than phasing in gradually.

These are estimates using the 2026 box 1 brackets, excluding heffingskortingen. Run your own numbers with the calculator before your end date so the drop is not a surprise.

Box 3 and partial non-resident status

Partial non-resident taxpayer status, which exempted box 2 and box 3 foreign assets while the ruling ran, was abolished from 1 January 2025, with a transitional rule for employees who already applied the ruling in payroll in December 2023 (they kept it through 31 December 2026). For most current ruling holders this exemption is already gone. Once your ruling ends, you are taxed as a full Dutch resident on worldwide income regardless, including box 3 on savings and investments held anywhere. Our partial non-resident status and box 3 guide covers the transitional details in full.

The driving licence exchange deadline

If you plan to exchange a foreign driving licence for a Dutch one without retaking the driving test, that exchange must happen while your 30% ruling is still valid. Once the ruling ends, the exemption from the normal test requirement ends with it. If this applies to you, handle it well before your end date, not after. See our driving licence exchange guide for the process and required documents.

Changing employer near the end

Changing jobs does not reset or extend the term. A new employer can continue the remaining months of an existing ruling if the joint application for the new employment is filed within 3 months of the old job ending, but the end date itself does not move. If your ruling has only a few months left, a new employer inherits those same few months, not a fresh term. See changing employers and your 30% ruling for the filing mechanics.

Leaving NL and coming back

Someone who leaves the Netherlands after their ruling ends and later returns for a new Dutch job can only requalify for a new ruling if they meet the 150 km test again: living more than 150 km from the Dutch border for more than 16 of the 24 months before the new employment starts. Even then, the earlier period spent in the Netherlands under the previous ruling reduces the new term (Kamerstukken 36418 nr. D). This is not a way to reset the clock; it is a fresh, and often shorter, application. See prior NL visits and the 150 km rule for how the look-back period is calculated.

The 2027 rate drop, if your ruling is still running

If your ruling first applied in payroll from 2024 through 2026 and is still running past 1 January 2027, the rate itself drops from 30% to 27% on that date for the remaining months, automatically, with no new application needed. This is separate from your end date, which does not change. Our 27% ruling explainer covers exactly who is affected.

Checklist: 6 months before it ends

Work through these items with enough runway to act on what you find, rather than discovering them in the final weeks.

• Confirm the exact end date on your beschikking with your employer's payroll team.
• Run your post-ruling net pay through the calculator and adjust your budget for the drop.
• If you still need to exchange a foreign driving licence, do it now, while the ruling is valid.
• Review your box 3 exposure on foreign savings and investments; the ruling's end does not change this if partial non-resident status already lapsed for you, but it is a good checkpoint regardless.
• If you are changing employers, calendar the 3-month window for a new joint application so any remaining term carries over.
• If you are leaving and might return to the Netherlands later, keep records of your residence abroad in case you need to prove the 150 km test again.

Frequently Asked Questions

Can I renew or extend the 30% ruling past its end date?

No. The ruling ends on the date stated in the beschikking, capped at a 60-month maximum term, and there is no renewal or extension mechanism. Once it ends, the full wage is taxed normally from the next month.

Does the ruling ending affect my residence permit?

No. The 30% ruling is a Belastingdienst tax facility. Your residence and work permit, if you have one, is a separate IND matter and is not affected by the ruling ending.

How much will my net pay drop when the ruling ends?

It depends on your salary and tax bracket, but the jump is immediate rather than phased. On an €80,000 gross example, estimated annual tax rises by roughly €9,200 in the first full month without the ruling. Use the calculator to estimate your own figure.

If I change jobs right before my end date, do I get a new term?

No. A new employer can continue the remaining months of the existing ruling if the joint application is filed within 3 months, but the original end date stays fixed. Changing employers does not add time.