Written and reviewed by the EuroGulf Guide editor. Last checked: October 2026.
The Netherlands highly skilled migrant permit (kennismigrant) lets non-EU professionals live and work in the country with an employer that is an IND recognised sponsor. In 2026 your gross monthly salary, excluding holiday allowance, must be at least EUR 5,942 if you are 30 or older, EUR 4,357 if you are under 30, or EUR 3,122 under the reduced criterion for recent graduates. Your employer applies for you, the fee is EUR 423, and the IND must decide within 90 days. The IND’s requirements are built around salary and the sponsor rather than a specific degree, which makes this one of Europe’s most employer-driven work routes.
This guide explains who qualifies, how the salary rules work, the step-by-step process, documents, costs, family rights, the Dutch expat tax scheme and what is changing in 2027. All information is from the Immigration and Naturalisation Service (IND), the Dutch Tax Administration and other Dutch government sites, as of October 2026.
Why this one matters to me: I have not worked in the Netherlands, but going through visa paperwork with my family in 2025 showed me how much easier things are when the employer drives the process. The Dutch route is a good example, and it also has a few traps around salary and timing that are worth knowing before you negotiate an offer.
Quick facts: Dutch highly skilled migrant permit (as of October 2026)
| Item | Details |
|---|---|
| Who applies | Your employer, which must be an IND recognised sponsor |
| Salary, age 30 or older | At least EUR 5,942 gross per month, excluding holiday allowance |
| Salary, under 30 | At least EUR 4,357 gross per month |
| Reduced criterion (recent graduates) | At least EUR 3,122 gross per month |
| Salary must also be | In line with the market rate for the job |
| Application fee | EUR 423, paid by the employer by direct debit |
| Legal decision period | 90 days, which can be extended |
| Entry visa (MVV) | Applied for together with the permit, if your nationality needs one; valid 90 days |
| Permit length | Length of your contract, up to 5 years |
| Job loss | 3 months to find a new job, or 6 months if you have held the permit for 2+ years and lost the job on or after 22 May 2026 |
| Partner’s right to work | Free to work, no work permit needed |
| Thresholds next change | 1 January 2027 |
Who is eligible?
According to the IND, you qualify if:
- You meet the general requirements that apply to everyone, such as a valid passport and no threat to public order.
- You have an employment contract with an employer or research institution in the Netherlands that is listed in the IND’s public register of recognised sponsors.
- Your salary meets the income requirement for your age group.
- Your salary is in line with the market rate, meaning what people in the same job earn on average.
- If you work in regulated individual healthcare, you are registered in the BIG register.
Researchers and doctors in training have their own lower salary rules, and intra-corporate transferees use a different route.
How the salary threshold works
The IND counts your gross monthly salary without holiday allowance. Fixed allowances, such as a thirteenth month, only count if they are in the contract and paid monthly into your bank account. Overtime, tips, bonuses and payments in kind do not count. The threshold that applies is the one in force on the date of the application. If you change employer, you must meet the threshold that applies on the start date of the new contract.
The under-30 rate continues to apply when you extend with the same employer after turning 30. If you change employers after turning 30, the higher 30-plus rate applies.
The reduced criterion (EUR 3,122 in 2026) is for people who apply during or straight after an orientation year permit, or within three years of graduating, obtaining a doctorate or finishing research, subject to the IND’s conditions.
My advice: before you accept an offer, ask the employer to show you how they calculated your monthly salary for the IND threshold. If I were negotiating this year, I would make sure the base salary alone clears the 2027 figure, not just the 2026 one, because thresholds are indexed every January.
Step-by-step: how to apply
- Get an offer from a recognised sponsor. Check the company in the IND’s public register of recognised sponsors (category Work). The register is updated monthly.
- Collect documents. Your employer has the IND checklist. Foreign documents must be legalised and translated into Dutch, English, French or German.
- Employer applies. The employer submits online or by post. If you need an MVV entry visa, the MVV and residence permit are requested together. If you are already in the Netherlands, the employer must apply within three months of your arrival.
- Employer pays EUR 423. Payment is by automatic direct debit.
- IND decides. The legal decision period is 90 days, but it can be extended if information is missing. Your employer can follow the application in My IND.
- Collect the MVV. After a positive decision, make an appointment at the Dutch embassy or consulate named in the application within three months. Your passport must be valid for at least six more months. The MVV is valid for 90 days.
- Travel and collect your residence permit. You will receive a letter when the card is ready at an IND desk. If your positive decision says so, you can start working before the card is ready.
- TB test, if required. If the application indicated a TB test, book it at the GGD within three months of receiving your permit.
After you arrive: registration and insurance
If you will live in the Netherlands for more than four months, you must register with your municipality within five days of arriving. You will receive a citizen service number (BSN), which you need for tax, healthcare and almost everything else. Your partner and children must come with you to register.
Dutch basic health insurance is also compulsory. The government says you must take it out as quickly as possible and no later than four months after arriving, with cover from the day you arrive, even if you have foreign insurance.
Documents checklist
Your employer’s IND checklist is final. Typically you will be asked for:
- A valid passport, with copies of the personal data pages
- A signed employment contract or appointment letter showing salary and job title
- Legalised and translated civil documents, such as birth and marriage certificates, for family applications
- An Antecedents Certificate for each family member aged over 12 applying with you
- Degree documents, if you apply under the reduced salary criterion
- BIG registration, for regulated healthcare professions
- A passport photo and signature at the MVV appointment, if you need an MVV
Costs (as of October 2026)
| Cost | Amount | Who usually pays |
|---|---|---|
| Highly skilled migrant permit (first or extension) | EUR 423 | Employer (direct debit) |
| Partner or adult family member permit | EUR 254 | Usually the family, unless agreed otherwise |
| Child under 18 permit | EUR 85 | Usually the family |
| Recognised sponsor status | EUR 5,080 (EUR 2,539 for companies with up to 50 people) | Employer, one-off |
| Document legalisation and translation | Varies by country | Usually you |
| Dutch basic health insurance | Set by the insurer | You |
IND fees change every year on 1 January.
Bringing your family
Partners and children can apply at the same time through the employer’s sponsor route. On the IND partner page, highly skilled migrants are listed among the permit holders whose partners are free to work, which means the partner’s card states “free to work, work permit not required”. Your income must meet the family income requirement, and family members may need their own TB test.
The expat tax scheme (30% facility)
Separate from immigration, the Dutch Tax Administration’s Expat Scheme lets an employer pay part of your salary tax-free to cover extra costs of living abroad. In 2026, you need an annual taxable salary above EUR 48,013 (or EUR 36,497 if you are under 30 with a master’s degree), you must have been recruited from outside the Netherlands, and you must have lived more than 150 km from the Dutch border for more than 16 of the previous 24 months. The decision lasts up to five years.
From 1 January 2027, the maximum tax-free part falls to 27% for people whose scheme started in 2024 or later, and the 2024-based salary norm rises to EUR 50,436 (EUR 38,388 for under-30s with a master’s), both indexed for inflation. Ask your employer which percentage they will apply.
What is changing?
Business.gov.nl reports that the Dutch government plans to tighten the highly skilled migrant scheme by raising the income requirement and strengthening rules for recognised sponsors, for example removing recognition after three or more fines in four years, or after two years without employing a highly skilled migrant. As of October 2026 no effective date has been set, and the measures still need to pass both houses of parliament.
Timeline
| Stage | Typical timing |
|---|---|
| Offer and contract | Check the sponsor register first |
| Document legalisation | Allow several weeks, depending on your country |
| IND decision | Up to 90 days by law, can be extended |
| MVV appointment | Book within 3 months of the decision |
| Travel | MVV is valid for 90 days |
| Municipal registration | Within 5 days of arrival |
| Health insurance | No later than 4 months after arrival, cover from day one |
| TB test (if required) | Within 3 months of getting the permit |
Common mistakes to avoid
- Accepting an offer from a company that is not a recognised sponsor. Only recognised sponsors can apply.
- Counting holiday allowance or bonuses towards the threshold. The IND excludes them.
- Assuming the 2026 threshold will still apply. Amounts change on 1 January; the date of application decides.
- Missing the MVV appointment window. It must be within three months of the decision.
- Delaying municipal registration. Without a BSN, salary, banking and insurance get stuck.
- Confusing the immigration and tax thresholds. The 30% facility uses annual salary figures and separate rules.
If any amount here no longer matches the IND or the Tax Administration, I would like to know. Email contact@eurogulfguide.com and I will check and update the page.
Frequently asked questions
What salary do I need for a Dutch highly skilled migrant visa in 2026?
At least EUR 5,942 gross per month if you are 30 or older, EUR 4,357 if under 30, or EUR 3,122 under the reduced criterion for recent graduates. Holiday allowance does not count.
Do I need a degree?
Not for the standard highly skilled migrant permit, which is based on salary and a recognised sponsor. The EU Blue Card, which the IND lists at EUR 5,942 (EUR 4,754 reduced), has separate requirements, including on qualifications, so check the IND’s Blue Card page if you are comparing the two.
Can I apply without an employer?
No. Only an IND recognised sponsor can apply for this permit. Self-employed routes and the orientation year for graduates are separate.
What happens if I lose my job?
You have up to three months to find a new sponsor. If you have held the permit for two years or more and became unemployed on or after 22 May 2026, you have up to six months, but never beyond your permit’s expiry date.
Can my partner work in the Netherlands?
Yes. The partner of a highly skilled migrant is free to work without a work permit. Compare this with other routes, such as the UAE employment visa or the Germany Opportunity Card.
Official sources
- IND: Highly skilled migrant
- IND: Required amounts and income requirements
- IND: Fees, costs of an application
- IND: Public register of recognised sponsors
- IND: Residence permit for partner
- Government.nl: Registering with the Personal Records Database
- Government.nl: When to take out Dutch health insurance
- Tax Administration: Can I apply for the Expat Scheme (30% facility)?
- Business.gov.nl: 30% ruling down to 27%
- Business.gov.nl: Rules for highly skilled migrants to change
Dutch salary thresholds and IND fees change every 1 January, and the government has announced further changes to this scheme. This guide is general information, not legal or tax advice. Confirm current requirements with the IND, your employer and the Tax Administration. Last checked October 2026.