The changes to the expat scheme that take effect on 1 January 2027 are not proposals. They are already law: they were introduced through the Belastingplan 2025, which the Tweede Kamer adopted on 14 November 2024 and the Eerste Kamer on 17 December 2024.
In short: the maximum tax-free allowance falls from 30% to 27%, a higher salary norm applies to newer entrants, and the option of partial foreign taxpayer status comes to an end. What applies to you depends on one date.
The single most important question: when was the scheme first applied?
Almost everything about your position in 2027 follows from the date the expat scheme was first applied for that employee. It determines the percentage, and it determines which salary norm has to be met.
This needs checking per employee, not per company. In a team of five people hired in different years, you can easily have three different regimes running side by side.
Group A — the scheme was already being applied before 1 January 2024
The transitional rule covers every employee who received an allowance under the 30% scheme in any period up to and including the last pay period of 2023 (Kamerstuk 36602, no. 41). These employees keep the full 30% allowance and the existing salary norms for the whole term of the scheme.
The existing norm continues to be indexed every year. For 2026 it is €48,013, or €36,497 for employees under 30 with a qualifying master's degree (Article 10eb of the Uitvoeringsbesluit loonbelasting 1965). For 2027, the norm is the 2026 amount plus the 2027 indexation. The final 2027 figures will be added here once they are officially published.
Group B — the scheme was first applied during 2024
These employees keep 30% through 2026 and move to 27% from 1 January 2027 (Kamerstuk 36602, no. 41). The reduction does reach them.
The salary norm, however, does not rise for this group: the existing, annually indexed norm continues to apply for the rest of the term. The amounts are the same as for group A.
This is the group most often misread. A lower percentage does not automatically mean a higher salary norm, and assuming otherwise can lead to an unnecessary pay rise — or an unnecessary panic.
Group C — the scheme was first applied from 1 January 2025 onwards
These employees keep 30% in 2025 and 2026, and move to 27% from 1 January 2027 together with the higher salary norm (Kamerstuk 36602, no. 41).
The new norm is €50,436, or €38,338 for employees under 30 with a qualifying master's degree, expressed at 2024 prices and indexed annually. It replaces a norm of €46,107 at the same price level, an increase of €4,329 before indexation. Both changes land at once, so for someone whose salary sits just above the current norm this is the change that bites hardest.
The euro amount that applies in 2027 is the result of the annual indexation. It is set by ministerial regulation at the start of the calendar year (Article 10eb of the Uitvoeringsbesluit loonbelasting 1965, paragraph 5), and we will add the final figures here once they are officially published.
A note on the figures, and on who is exempt
The figures in this article are taken directly from the parliamentary document and the legislation. If you see other amounts elsewhere, check which year and which price level they refer to. The norm is tested on an annual basis (Article 10eb of the Uitvoeringsbesluit loonbelasting 1965).
The salary norm does not apply to everyone. Employees carrying out scientific research or education at designated research institutions, and doctors in training to become specialists, are treated differently under the same article.
Partial foreign taxpayer status
The Belastingdienst states that since 1 January 2025 you can no longer choose partial foreign taxpayer status in your tax return (partiële buitenlandse belastingplicht). For employees who used the expat scheme before 2024, transitional law still allows it up to and including 2026.
That makes 2026 the last year. Anyone who has been relying on it should look at what 2027 means for their box 2 and box 3 income now, rather than in January.
What to do before January
For employers: go through your population and record, per employee, the date the scheme was first applied. That single column tells you who keeps 30%, who moves to 27%, and which salary norm each person has to meet in 2027. Payroll and budgeting for next year both depend on it.
Pay particular attention to anyone whose salary sits close to their norm, and check the position with your payroll department and HR.
For employees: ask your employer or payroll department which date your scheme started from and which norm will apply to you in 2027. If you are in group C, or have been using the partial foreign taxpayer status, it is worth having your position reviewed before the year turns. We are happy to help where needed.
Sources
This article is based on official publications only: Kamerstuk 36602, no. 41 (Tweede Nota van wijziging on the Belastingplan 2025), the Eerste Kamer page for the Belastingplan 2025, Article 10eb of the Uitvoeringsbesluit loonbelasting 1965, and the Belastingdienst page on partial foreign taxpayer status. The 2027 salary norms will be updated here when the official figures are published.
This article provides general information, not legal advice, and reflects the rules at the time of writing. Thresholds and rules change — for advice on your specific situation, get in touch.