On 2 October 2025, the Dutch House of Representatives (Tweede Kamer) adopted a motion submitted by MP Ilse Saris (NSC) calling on the government to present a bill to tighten the 30% ruling — a tax benefit for highly skilled migrants working in the Netherlands.
What Does the Motion Propose?
The motion requests the government to submit, by 1 December 2025, a legislative proposal that would restrict and gradually phase down the 30% ruling. Specifically, the proposal should:
- Limit the ruling to officially recognized shortage occupations, which would be updated annually.
- Introduce a maximum three-year phase-out period for the benefit.
- Include an income ceiling for eligibility.
- Apply only to employees registered in the Dutch population register (BRP) with verified addresses.
- Add a regional capacity test to determine eligibility in areas with high housing pressure.
Voting Outcome
The motion passed with 100 votes in favor and 50 against.
What Happens Next?
While the motion itself is not yet a law, it instructs the government to draft a bill reflecting these proposed changes. If such a bill is introduced and approved, it could significantly limit access to the 30% ruling for new applicants and potentially shorten its duration for future cases.
What This Means for ExpatsFor now, the existing rules remain unchanged. However, expats considering employment in the Netherlands should be aware that policy changes may come in 2026, especially for those in non-shortage occupations or with higher income levels.
