With effect from January 1, 2026, the salary thresholds for international employees in the Netherlands have been indexed. Higher income thresholds apply to both highly skilled migrant permits and the expat ruling.
To meet the salary threshold for a highly skilled migrant permit, the gross monthly salary, excluding 8% holiday allowance, must be at least equal to the salary thresholds below. These thresholds apply to new applications, renewals, and changes of employer in 2026.
|
Category |
Salary threshold 2026 per month |
|
Highly skilled migrant 30 years or older |
€5,942 gross |
|
Highly skilled migrant younger than 30 years |
€4,357 gross |
|
Lowered threshold highly skilled migrant * |
€3,122 gross |
* The lowered threshold applies, among others, to recent graduates and holders of an orientation year permit.
Salary thresholds for the expat ruling in 2026
One of the conditions for qualifying for the expat ruling is that the individual has specific expertise. To assess whether an individual has specific expertise, the annual taxable salary (after the 30% deduction) must be higher than the salary thresholds below.
|
Category |
Salary threshold 2026 per year |
|
Regular threshold |
€48,013 |
|
Lowered threshold (younger than 30 years and master degree) |
€36,497 |
In addition, the expat ruling may be applied to a gross salary of no more than €262,000 gross per year.
Please let us know if you have any further questions or need assistance with applying for a highly skilled migrant permit or expat ruling. We are happy to help.
As the Dutch member of the international Taxand Global network, we provide worldwide coverage with local expertise. This ensures you receive effective, high-quality advice, wherever your operations are located.
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