Tax

What's changing in Dutch tax for 2027

The 30% ruling drops to a flat 27%, eigen risico falls to €165, the partial non-resident transitional year ends, and Box 3 moves to actual returns in 2028. Here's what 1 January 2027 looks like, and how to prepare during 2026.

By NL Tax Guide editorial·Last reviewed

Tax documents, calculator, and pen on a desk

The headline changes

Several Dutch tax rules either change in 2027 or wind down at the end of 2026. Most of them affect expats more than the average Dutch household — the 30% ruling rate cut and the Box 3 partial-non-resident expiry in particular.

  • 30% ruling rate

    Drops from 30% to a flat 27% on 1 January 2027 for everyone — including legacy holders mid-period.

  • Eigen risico

    Statutory health-insurance deductible drops from €385 to €165 for 2027, more than halving out-of-pocket exposure.

  • Box 3 reform

    Bridging law (forfait-based) remains in 2027; the new actual-return regime is scheduled to start 1 January 2028.

  • Partial non-resident election

    Final transitional year ends 31 December 2026. From 2027, all 30% ruling holders report worldwide Box 2/3 income.

  • Salary norms

    Both 30% ruling salary thresholds will be indexed again for 2027. Watch the Belastingplan 2027 published in autumn 2026.

Decisions that have to happen in 2026

Three things only work in 2026 and not later: (1) electing partial-non-resident status on the 2026 return if you have a legacy ruling, (2) using the higher 30% rate on any 2026 contractual obligations like bonuses, and (3) running 30% ruling salary-norm calculations under the current 30% buffer before pension changes shrink it for 2027.

The 30% → 27% rate cut, in numbers

The reform cuts the tax-free reimbursement from 30% to 27% of gross salary. For someone in the top Box 1 bracket (49.50% in 2026), the marginal effective tax rate on the covered portion rises by roughly 1.5 percentage points of total gross. The bigger the salary (up to the WNT-norm cap), the bigger the absolute euro impact.

  • €80k gross: ~€1,190/year more tax under 27% vs 30%.
  • €120k gross: ~€1,780/year more tax.
  • €200k gross: ~€2,970/year more tax.
  • Above the WNT-norm cap (€262k in 2026): capped at ~€3,890/year — surplus salary above the cap was already fully taxed.

These are illustrative; run your specific salary in the 30% ruling calculator for an exact number.

What you can do in 2026 to prepare

  • Compare net pay before and after the 27% rate

    On a €100,000 gross salary, the cut from 30% to 27% reduces the tax-free portion by €3,000 of gross — roughly €1,485 in extra annual tax at the top bracket. For €150k gross with a WNT cap, the impact is similar in absolute terms. Run the calculator with both rates to see exactly.

  • Adjust pension and salary-sacrifice contributions

    If you're near the salary norm, the lower 27% headroom can push your taxable salary below the threshold once pension premie is deducted. Check with payroll before 1 January 2027 — losing the ruling for one calendar year ends it permanently.

  • Use the legacy partial non-resident election in 2026

    If your ruling was applied to a December 2023 payslip, you have one more year (2026) to elect partial non-resident status on Box 2/3. Bigger Box 3 portfolios should make sure to tick the box on the 2026 return — the savings can be in the thousands.

  • Plan eigen risico timing

    Routine elective procedures planned for late 2026 can wait until 2027 to use the much lower €165 deductible. Conversely, work that was definitely happening in 2026 (e.g. ongoing chronic care) is unaffected.

  • Watch for Belastingplan 2027

    Bracket thresholds, tax credits, eigenwoningforfait, NHG cap, and 30% ruling salary norms are all set in autumn 2026 in the Miljoenennota and Belastingplan 2027. Re-run your numbers in October–November 2026 once the figures land.

The Box 3 actual-return regime: what we know

From 1 January 2028, Box 3 will tax your actual return rather than a deemed return based on asset class. The new system was approved by the Tweede Kamer in February 2026 and is going through the Eerste Kamer in 2026; technical implementation guidance from the Belastingdienst is expected throughout 2026 and 2027.

What's likely:

  • Realised and unrealised investment gains both taxed annually (vermogensaanwasbelasting), with losses carryover.
  • Bank interest taxed on actual interest received (not the deemed rate).
  • The tax-free allowance (€59,357 per person in 2026) likely continues, possibly with adjustments.
  • Significant new reporting requirements for brokerage, cryptocurrency, and foreign accounts.

Why long-horizon investors should care

Under the bridging law, portfolio losses don't reduce your tax bill (the deemed return is taxed regardless). Under the new regime, real losses become deductible. For investors with significant Box 3 wealth, the actual-return system is generally fairer in down years and more punishing in up years.

Eigen risico: bigger relief than it looks

The €385 → €165 cut is the largest single change to Dutch healthcare costs in a decade. Roughly €220 per adult per year of out-of-pocket exposure goes away. Combined with the voluntary increase still capped at €500 above the floor, the maximum total deductible drops from €885 to €665. For chronic patients or people expecting major procedures, this matters.

Side effect: the lower deductible reduces the incentive to voluntarily raise it for premium discounts, since the savings are smaller relative to the absolute deductible. Expect insurer premium offers to shift slightly.

What hasn't been confirmed yet

  • 2027 Box 1 brackets and tax credits. Always announced in autumn for the following year.
  • NHG and first-time buyer cap. Expect a step up but exact 2027 figures land later in 2026.
  • 30% ruling salary norms 2027. Indexed annually; figures published with Belastingplan 2027.
  • ZVW rate 2027. Published in late 2026 by the Belastingdienst.

Run the 2027 numbers

Use the 30% ruling calculator and net salary calculator to compare your 2026 and 2027 take-home. The 2026-vs-2025 changelog covers what already changed; this guide covers what's ahead.

Frequently asked questions

Does the 27% rate apply to existing 30% ruling holders?
Yes. From 1 January 2027 the rate drops to 27% for everyone — both new applicants from 2027 onwards and existing holders who started under the old 30% rate. The five-year duration (for post-2019 grants) is unchanged.
How much does the rate cut cost me?
About 3 percentage points of the WNT-capped gross salary, taxed at your marginal rate. Worked example: €100k gross at the top bracket loses ~€1,485 in net per year (3% × €100k × 49.5%). At the WNT cap (€262k in 2026), the absolute impact is similar (~€3,890). Use the 30% ruling calculator with both rates to check your number.
Why is the eigen risico dropping so much?
The current government cut the statutory deductible from €385 to €165 to reduce out-of-pocket healthcare costs for low- and middle-income households. The reduction is funded through higher general taxes; net effect for individuals depends on income level.
What does the Box 3 actual-return regime change?
From 1 January 2028 (not 2027), Box 3 will tax actual investment returns rather than a deemed (forfait) return. The bill was approved by the Tweede Kamer in February 2026 and is awaiting Senate approval. Expect detailed implementation guidance throughout 2026 and 2027.
Should I pull forward salary or bonuses into 2026?
Generally no — bonuses are taxed at the bijzonder tarief regardless of year, and the 30% ruling difference is small enough that timing-based planning rarely beats the messaging cost with HR. The exception: if you have a one-off equity event (RSU vesting, ISO exercise) you can choose to time, the higher 30% rate in 2026 saves a few percentage points.
Will my net salary drop in January 2027?
Yes, slightly, if you have the 30% ruling and earn above the salary norm. The combined effect of the rate cut, lower eigen risico, and any 2027 bracket adjustments will land in your first January 2027 payslip.
What about new 30% ruling applications in 2027?
The flat 27% rate applies from day one for new applicants from 2027 onwards. The five-year duration, 150-km rule, four-month deadline, and salary norms continue to apply. Apply through your employer as before.
Is the partial non-resident election really gone for everyone?
From 1 January 2027, yes. The transitional rule covering pre-2024 ruling holders ends 31 December 2026. From 2027 onwards every Dutch tax resident reports worldwide Box 2 and Box 3 income, regardless of 30% ruling status.
Will the NHG cap and first-time-buyer cap rise in 2027?
Almost certainly yes — both indexes are revised annually. NHG cap rose from €435k (2024) to €450k (2025) to €470k (2026); the first-time-buyer cap from €510k to €525k to €555k. Expect another step up announced in autumn 2026 for 1 January 2027.
Does the ZVW employer rate change?
Likely yes; it's reset annually. The 2026 rate is 6.10% (down from 6.51% in 2025). The 2027 rate will be published in late 2026.

Related guides

Sources

  • Business.gov.nl — 30% ruling compensation down to 27% from 2027
  • Rijksoverheid — Eigen risico zorgverzekering 2027
  • Rijksoverheid — Plannen werkelijk rendement Box 3 (timeline)
  • Verify final 2027 figures when the Belastingplan 2027 is published in autumn 2026.