2026: cap at the WNT norm
Since 2026 the ruling applies to a salary up to the WNT norm, € 262,000 in 2026. Above that amount, the salary is fully taxed.
2027: from 30% to 27%
From 1 January 2027 the maximum tax-free allowance is reduced to 27% for employees who started in 2024 or later. The salary norms also change from 2027.
Transitional rules
Employees who already used the ruling before 2024 fall under transitional rules. Which rules apply to you depends on when your ruling started.
What to do now
Check whether your salary still meets the norm after the changes, and whether your employment contract refers to a fixed percentage. For employers it is wise to review the offers to new international hires. We check it with you.
