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by throaway-1931 487 days ago
The 30% ruling (now 27% ruling) used to be 10 years, it was lowered down to 8 years, and then it was lowered even further to 5 years, affecting retroactively people that arrived at the time it was 8 years (like myself).

The ruling, in its current implementation, gives foreigners 27% of their salary tax free, which for highest tax interval is close to 50. There is a maximum you can apply to though.

When you own a house you get a tax deduction from the interests you pay for the mortgage. For what I understand, that tax deduction is limited by your taxable salary, so I don't understand how the 27% ruling can be abused, since that reduces your taxable salary. I wouldn't be surprised though, the Netherlands have a ton of "optional" laws and tricks that allow people to "legally" evade taxes.

There is a common misconception that populist politicians exploit where they claim that the ruling is a subsidies for employees. This is not true, it helps the IT sector to hire people from abroad on the cheap side. eg. the only reason I'm here and not in Ireland is because of the ruling: The base salary in Ireland was way higher, but in NL with the ruling it was basically the same. After I arrived I noticed that I was lowballed hard compared to my native colleagues, and that continued on other job offers after I shared with them I was still in the ruling.

Finally, I would really think twice coming to the Netherlands today considering the ruling, with the current government it's definitively not guaranteed [1]

[1] https://www.dutchnews.nl/2025/02/omtzigt-takes-aim-at-expat-...