Already decided for 2027: the 30% ruling drops to 27% and your health deductible is halved — what to do now

Dutch rules change in waves — on 1 January and 1 July. We covered the July 2026 changes earlier. But some of the biggest shifts for newcomers are already decided for 2027, and the smart move is to prepare now rather than find out from a payslip or an insurance letter in January. More may be announced on Budget Day (Prinsjesdag) later this month; below is what is already confirmed.

1. The 30% ruling becomes the 27% ruling for new arrivals

The tax break for skilled workers recruited from abroad still lets you receive up to 30% of your salary tax-free in 2026. For rulings that start from 1 January 2027, that maximum falls to 27%. If you already used the ruling in the last payroll period of 2023, you generally keep the full 30% for the rest of your term. Source: Business.gov.nl (official).

To qualify in 2026 you need a taxable salary of at least €48,013 a year, or €36,497 if you're under 30 with a qualifying master's degree. The ruling isn't automatic — your employer applies for it together with you. Source: Baker Tilly.

2. Your health deductible is set to be halved — but premiums go up

In 2026 the yearly eigen risico (the amount you pay before most care is reimbursed) stays frozen at €385, and a basic policy averages roughly €159 a month, depending on the insurer. The coalition has agreed to cut the eigen risico to €165 from 2027. The trade-off: the government expects premiums to rise by about €199 per person per year — around €16 a month. Source: IamExpat, Government.nl.

What hasn't changed: basic insurance is mandatory, and you must take it out within four months of becoming insurable — backdated to your start date.

What to do now

• Negotiating a job from abroad? Ask your employer or a tax adviser whether your ruling would start before or after 1 January 2027 — it changes your take-home pay for years.
• Already on the ruling? Confirm with your employer or adviser which terms apply to you, so your 2027 payslip holds no surprises.
• Insured here? Compare policies in the November–December switching window, and budget for a higher premium in 2027 even if you rarely hit the deductible.
• On a lower income? Check zorgtoeslag — the allowance that offsets your premium.

Changes like these are decided months in advance but usually only reach newcomers as a surprise. Adapty is built to close that gap — it tracks what's changing, works out what applies to your situation, and reaches you before it costs you money.