Buying a Dutch home with the 30% ruling: What changes in 2027?

Many internationals buy their first Dutch home while the 30% ruling still applies. On January 1, 2027, this ruling will change. So, what does this mean for homebuyers? Why does the end date of your ruling matter more than the percentage, and what other changes happening in 2027 are worth knowing?

In short, if your ruling started in 2024 or later, your tax-free allowance drops from 30% to 27% in January, so your take-home pay goes down slightly. For a mortgage, the bigger question is what happens when the ruling ends: it lasts five years at most, while a mortgage usually runs for 30 years.

What changes to the 30% ruling in 2027?

The 30% ruling lets employers pay part of the salary of employees recruited from abroad tax-free, for up to five years. From January 1, 2027, the maximum tax-free share drops to 27%. Which rate applies to you depends on when your ruling started:

• Before January 1, 2024: you keep 30% for the rest of your term
• In 2024, 2025 or 2026: 30% until the end of 2026, then 27%
• From January 1, 2027: 27%

For rulings that started in 2025 or later, the minimum salary to qualify also goes up in 2027: to €50.436 in 2024 terms (€38.338 for employees under 30 with a master’s degree), plus indexation. The exact 2027 amount has not been published yet, but it will be higher. If your salary is close to that threshold, check with your employer whether you still qualify in 2027.

How does 27% affect your budget?

Take total pay of €90.000 a year. Under the 30% ruling, €27.000 of that is tax-free. At 27%, it is €24.300. The difference of €2.700 is now taxed at your normal rate, so your net pay goes down each month.

That matters when you set your budget for buying a property. A mortgage lender decides how much you can borrow, but you pay the monthly costs from your net income. Base your housing budget on what you will take home from January, not on what you take home today.

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Why does the end date of your ruling matter more?

The percentage drops by three points. When the ruling ends, it drops to zero. Using the same example:

• 2026, at 30%: €27.000 tax-free
• 2027, at 27%: €24.300 tax-free
• After the ruling ends: nothing tax-free

On €90.000, that means the full €24.300 becomes taxable from one month to the next. Your mortgage payment stays the same. If it only fits your budget with the ruling, you are paying a 30-year loan from a temporary income.

Three things will help you plan:

1. Find the exact end date on your decision letter (beschikking) from the Belastingdienst, the Dutch tax authority.
2. Calculate the monthly payment against your net income without the ruling.
3. Keep part of your current tax advantage as savings for the years after the ruling ends.

Does the timing of your purchase matter?

For one group, yes. When you buy a home to live in, you normally pay 2% transfer tax (overdrachtsbelasting). Buyers aged 18 or over but under 35 who have never used the starters’ exemption (startersvrijstelling ) pay 0%, as long as they live in the home and its value stays under the limit. Your nationality plays no role.

The limit rises from €555.000 in 2026 to €615.000 in 2027, and it works as a cliff edge: one euro over and you pay the full 2%. What counts is the date of transfer at the notary, not the date you sign. A home of €590.000 transferred in December 2026 costs €11.800 in transfer tax; but transferred in January 2027, it costs nothing. You can buy now and agree a transfer date after January 1 with the seller, as long as you are still under 35 on that date.

For everyone else, waiting rarely pays: interest rates and prices can move either way, and the right home may be gone by January.

What else changes in 2027?

The limit for the National Mortgage Guarantee (Nationale Hypotheek Garantie, or NHG) will rise from €470.000 to €500.000, or €530.000 with energy-saving measures. NHG is a safety net if you can no longer pay your mortgage, and it often comes with a lower interest rate.

Your maximum mortgage follows the lending norms (leennormen), which the government sets every autumn on advice from the National Institute for Family Finance Information (Nibud). The 2027 norms are expected in the coming weeks. Had your borrowing capacity calculated this year? Have it recalculated once they are known.