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For 2026, the new salary norm has been confirmed. This is the minimum amount that an employee must earn to qualify for the 30% ruling, starting 1 January 2026.
To meet this norm, the employee’s degree must be verified by the Dutch international credential evaluation body (IDW), or pre-approved by the Dutch Tax Authorities.
Further, the Balkenende standard (‘WNT standard’) norm, which caps the application of the 30% ruling, will be €262.000 in 2026, an increase from the 2025 amount of €246.000. This amount, which is the top amount senior officials in governmental institutions can make, sets the limit for applying the 30% ruling. Any amount exceeding the set norm of €262.000 in 2026 is subject to normal tax rules.
Larger changes are expected beginning in 2027, including a proposed reduction of the ruling from 30% to 27%. 2026 further marks the final transitional year of the partial non-resident status for qualifying employees, and it is important that preparations are made for upcoming changes to this and other rules. We also refer to our earlier updates in this respect.
If you have any questions about how these changes affect your organisation, please feel free to contact us.
