30% Ruling 2027 Verification Checklist

Get the 30% ruling 2027 verification checklist so you can pressure-test your NL offer before you sign.

Who this is for

Filipino devs who just received an offer for a role in the Netherlands and want to know if the 30% ruling (also called the expat ruling) actually applies to them, and what the 2027 change means for their take-home pay.

What this helps you decide or do

Confirm whether you likely qualify, ask your employer the right questions before you sign, and avoid budgeting your move around a tax benefit that may not land the way you expect. Important: the ruling is changing from 30% to 27% in 2027. It is not disappearing. Plan around the lower number to be safe.

Quick checklist

1. Confirm with your employer in writing that they will apply for the 30% ruling on your behalf. The employer files it, not you, and not every employer does.
2. Ask whether your offer was sourced from abroad. The ruling generally targets people recruited from outside the Netherlands, which fits a direct hire from the Philippines, but verify your specific case.
3. Check the current salary threshold on the Belastingdienst site. This is a tax threshold, and it is a different number from the IND salary threshold for your visa, so do not mix the two up. There is a separate lower threshold for people under 30 with a master’s degree. Do not assume a number, look it up for 2026 and 2027, and note the threshold is set to rise noticeably in 2027 for people who started using the ruling in 2024 or later.
4. Ask if your gross salary still clears that threshold after the 30% portion is carved out. The taxable salary after the deduction must still meet the minimum.
5. Get your expected net pay modeled two ways: once at 30% and once at 27%. Ask your employer or a Dutch tax adviser to run both so the 2027 change does not surprise you.
6. Confirm the maximum duration for your situation. It is capped at 5 years (60 months), and earlier periods of living or working in the Netherlands can shorten it. Also ask whether the cap on the salary base affects you at higher pay levels.
7. Ask whether the offer letter mentions the ruling as a condition. If your budget depends on it, you want it documented, not promised verbally.
8. Note the application timing. There are deadlines tied to your start date, so ask your employer when they plan to file relative to your first working day.
9. Convert the net figure to pesos at roughly 70 to 72 pesos per euro (approximate as of August 2026, check the live mid-market rate on the day at xe.com, wise.com, or the ECB reference rate, and remember banks and remittance services take a margin so you receive less) so you are comparing real take-home, not gross headline numbers.
10. Save links to the official IND and Belastingdienst pages you used, so you can re-check before signing and again before 2027.

Common mistakes

• Assuming the ruling is automatic. It is an application your employer must file.
• Treating 30% as permanent. Budget for 27% from 2027 onward.
• Believing the ruling was scrapped. It was reduced, not removed.
• Using an old salary threshold. The minimums change, check the current year.
• Forgetting the post-deduction salary still has to meet the threshold.

What to verify

• The current salary thresholds and any salary cap with the Belastingdienst for both 2026 and 2027 (and keep the separate IND visa threshold on its own line in your notes).
• Whether your employer will actually file, in writing.
• Your specific net pay under both 30% and 27%, ideally with a qualified Dutch tax adviser.

Jake note

I came over as a direct hire from the Philippines, so the recruited-from-abroad part fit my situation. I still would not budget my whole move around this benefit until the employer confirms in writing they are filing. Treat it as a bonus, not a guarantee.