Changes to the 30% scheme from 1 January 2025
- Fabiënne Hol - van Goethem
- Jan 15
- 2 min read
The 30% scheme has been changed again with effect from 2025. The most important changes and the new salary standards for 2025 are summarized below. Salary standards 2025
In 2025 the salary standards are:
€46,660 gross annual salary (normal or high salary standard).
€35,469 gross annual salary if the employee is under 30 years of age and over
has a qualifying master's degree (the low salary standard). Maximum percentage of tax-free compensation 2025
In 2025, the maximum percentage applies to every employee with a decision of 30% for the calculation of the tax-free allowance. The maximum percentage of 30% will also continue to apply to everyone in 2026. Maximum basis 2025
The basis for calculating the tax-free 30% allowance is the WNT standard (Top Incomes Standards Act). This amounts to €246,000 in 2025. The untaxed 30% allowance can therefore amount to a maximum of €73,800 in 2025. Partial foreign tax liability 2025
As of 1 January 2025, the partial foreign tax liability will be abolished. Only employees for whom the 30% ruling was already applied before 2024 can still opt for the partial foreign tax liability in 2025 and 2026.
Changes as of 2027
New maximum percentage of tax-free compensation
From 1 January 2027, the maximum tax-free percentage will be reduced from 30% to 27%. A lower percentage also remains possible, if necessary to meet the salary standard.
Higher salary standards
The salary standards will increase substantially from 1 January 2027, namely to €50,436 (high salary standard) and €38,338 (low salary standard). These amounts will be indexed in 2025 and 2026, which means that the final salary standards will be even higher from 2027. Transitional law
For specific groups of employees with a 30% ruling, transitional law applies with regard to the salary standard and sometimes for the maximum percentage:
Employees who already used the 30% scheme before 1 January 2024:
o The tax-free compensation amounts to a maximum of 30% for the entire term of the decision (taking into account the maximum basis for the calculation).
o The current (indexed) salary standards will continue to apply for the entire duration of the 30% ruling.
Employees who started using the 30% scheme in 2024:
o The current (indexed) salary standards will continue to apply for the entire duration of the 30% ruling. New application form and new designation of the 30% scheme The Tax Authorities have published the new application form for the 30% scheme. This should be used for applications in 2025. The new designation of the 30% scheme can also be seen on this: Expat scheme. Click here for the 2025 application form.
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