The 30% ruling becomes 27% in 2027: what does it mean for your mortgage?
What the proposed change to the expat ruling means for your borrowing capacity and your monthly budget.
The Dutch government has proposed to lower the tax-free part of the expat ruling from 30% to 27% from 1 January 2027, and to raise the salary requirement at the same time. Parliament still has to approve the plan. If you already used the ruling before 2024, transitional rules let you keep 30% for the rest of your five years.
For your mortgage the impact is smaller than most people expect. Lenders calculate your maximum loan on your gross salary, and the ruling does not change your gross salary. What does change is your net income: a lower tax-free part means a somewhat lower net salary.
Our advice has always been the same: decide what you can comfortably pay per month based on your income without the ruling. If the numbers work without it, the change in 2027 will not affect your home, and the end of your five years will not either.
Wondering what your own situation looks like? Schedule a free appointment and we will calculate it with you.
