🇳🇱 Netherlands: Skilled Migrant Salary Criteria & 30% Ruling

From 1 January 2026, changes to Dutch immigration and tax rules will impact both skilled migrant salary thresholds and the 30% ruling in the Netherlands.

If you employ — or plan to hire — skilled migrants, it’s important to be aware of these updates to avoid delays, rework, or compliance issues.

Skilled Migrant Salary Criteria

The IND has updated the minimum gross monthly salary requirements (excluding holiday allowance) for skilled migrant applications and extensions submitted from 1 January 2026.

Updated salary thresholds

What to keep in mind

• Reduced salary thresholds apply only in specific situations, such as employees who graduated within the past three years.

• These amounts are mandatory for all new applications and extensions filed from 1 January 2026 onward.

What action is needed

• Review current and upcoming skilled migrant salaries against the new thresholds.

• Make any required contract or payroll adjustments before submitting applications or extensions to the IND.

30% Ruling Updates

Changes will also apply to the minimum taxable salary and the maximum salary cap under the 30% ruling as of 1 January 2026.

Minimum taxable salary (after applying the 30% ruling)

These minimums do not apply to scientific researchers or medical specialists in training (AIOS).

New salary cap

• Maximum salary eligible for the 30% ruling: €262,000

• Maximum tax-free allowance: €78,600

What action is needed

• No action is required for existing employees — adjustments will be applied automatically.

• For new hires or higher earners, review salary planning and contracts to ensure they align with the new cap.

Why this matters

These updates help ensure:

• IND applications are processed smoothly

• Payroll and tax calculations remain compliant

• Better planning for budgets, renewals, and future hires

If you’d like help reviewing specific cases or understanding how these changes affect your team, we’re happy to support.