In the new Tax Plan, the Dutch government announced that the benefit of the 30% ruling shall apply only up to a maximum salary in accordance with the so-called Balkenende norm”. The maximum salary for this norm amounts to € 223,000 for 2023 and shall probably be more or less the same for 2024. If approved by Parliament, the amendment regarding  the 30% ruling shall take effect as of 1 January 2024.

The above-mentioned maximum amount includes all taxable income stemming from employment such as bonuses and equity benefits. Therefore, even employees with a base  taxable salary lower than the Balkenende norm may be affected by the new rule.

According to the relating transitional rule, the new rule regarding the maximum salary shall apply:

• As of 1 January 2026, for employees who were already eligible to the 30% ruling in December 2022.
• As of 1 January 2024, who became eligible to the 30% ruling in January 2023.

The government has not proposed any amendments (yet) regarding the favorable partial non-resident tax status for employees who have obtained the 30% ruling.  It is therefore expected that these  employees can still opt to be treated as a partial non-resident taxpayer when filing their Dutch individual income tax return.