From 1 January 2024, expats who meet the conditions receive the following tax benefits:
- 30% tax free for the first 20 months;
- 20% tax free for the next 20 months;
- 10% tax free for the last 20 months.
So that's a tapered reduction over the first 5 years and the amount of money that you gain after tax is between negligeable and insultingly small.
Basically in its current form "The Dutch 30% ruling" is not really worth it, if you want to move to The Netherlands do it for other reasons, and the advertisment of this mechanism feels borderline disingenious in its current form.