Netherlands: Further 2026 raises announced for Highly Skilled Migrant threshold

Who it affects

Non-EU applicants planning Highly Skilled Migrant or EU Blue Card applications for 2026 onwards.

Sources

Primary: IND — Required income amounts ↗

Corroborating: IND — Immigratie- en Naturalisatiedienst ↗

Verified 2026-04-19 · methodology · report a correction

Related changes in Netherlands

More recent updates

In force 1 Jan 2027

Announced Taxation

New Box 3 regime introducing capital-gains and capital-growth tax

Following successive Supreme Court rulings finding the current Box 3 deemed-return regime unlawful, the government committed to a new Box 3 system from 2027. The new regime taxes actual capital growth on savings and actual capital gains on investments annually, replacing the fictitious-return basis used since 2001. Interim measures under the Restoration of Rights Act continue to apply until 2027.

Who it affects: All Dutch tax residents with savings or investments above the tax-free allowance.

Ministerie van Financiën ↗ · Government of the Netherlands ↗ · Belastingdienst (Dutch Tax Authority) ↗ · verified 2026-04-19

In force 1 Jan 2027

Announced Taxation

30% expat ruling reduced to 27% from 2027

Announced on Prinsjesdag 2024 and confirmed in the 2025 Tax Plan: the 30% ruling will become a flat 27% ruling from 1 January 2027 for all new and existing beneficiaries. The earlier 2024 tiered 30/20/10 reduction will be reversed — between 2025 and 2026 beneficiaries receive the full 30% allowance again. Salary thresholds for eligibility will rise from €46,107 to €50,436 (standard) and from €35,048 to €38,338 (under-30s with master's degree) from 2027.

Who it affects: Non-Dutch employees using or planning to use the expat tax allowance.

Ministerie van Financiën ↗ · Government of the Netherlands ↗ · Belastingdienst (Dutch Tax Authority) ↗ · verified 2026-04-19

In force 1 Jan 2025

In force Visa & immigration

Highly Skilled Migrant salary thresholds updated for 2025

IND's annual adjustment raised the Highly Skilled Migrant monthly gross salary thresholds by 6.70%: €5,688 for applicants aged 30 and over, €4,171 for under-30s, and €2,989 for recent graduates (within three years of graduation from a qualifying university or completion of the Orientation Year). EU Blue Card thresholds were adjusted to €5,688 standard and €4,551 for holders with a higher-education diploma obtained within the last three years.

Who it affects: Non-EU applicants to the Highly Skilled Migrant and EU Blue Card routes from 1 January 2025.

IND — Required income amounts ↗ · IND — Immigratie- en Naturalisatiedienst ↗ · verified 2026-04-19

In force 1 Jan 2025

In force Labour

Minimum hourly wage raised for January 2025

Statutory minimum hourly wage adjusted upward on the standard 1 January indexation cycle. For workers aged 21 and over the gross hourly wage was raised in line with inflation; lower tranches for younger workers were adjusted proportionally. Reconfirm the exact hourly figure at government.nl before relying on it for contract negotiation — the amount is formally gazetted each adjustment.

Who it affects: Low-wage workers; employers administering payroll and platform-work agreements.

Government of the Netherlands ↗ · Staatscourant (Dutch Government Gazette) ↗ · verified 2026-04-19

In force 1 Jan 2025

In force Taxation

Partial non-resident tax status abolished for 30%-ruling holders

Expatriates using the 30% ruling can no longer elect partial non-resident status for Box 2 (substantial-interest income) and Box 3 (savings and investments) from 1 January 2025 — their worldwide income is now fully in scope of Dutch personal income tax. Transitional provision: those who applied the 30% ruling in 2023 may continue partial non-resident status until 31 December 2026.

Who it affects: All existing and prospective 30%-ruling holders with non-Dutch savings, investments, or substantial interests.

Belastingdienst (Dutch Tax Authority) ↗ · Ministerie van Financiën ↗ · Government of the Netherlands ↗ · verified 2026-04-19

In force 1 Sept 2024

In force Residency

Asylum Distribution Act (Spreidingswet) scheduled for withdrawal

The Asylum Distribution Act, which had required all Dutch municipalities to participate in housing asylum seekers on a per-capita basis, was committed for withdrawal in the coalition agreement. Implementation obligations on municipalities were suspended in practice; concrete repeal legislation entered the parliamentary process in late 2024.

Who it affects: Asylum-seeker capacity distribution across Dutch municipalities.

Government of the Netherlands ↗ · Hoofdlijnenakkoord — Coalition Agreement (May 2024) ↗ · verified 2026-04-19