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Key takeaway: IND figures for the 2026 highly skilled migrant salary thresholds, fee and decision period; the NBA rules for foreign accountants who want to perform statutory audits; the tax authority conditions for the 30% facility; and announced rule changes.

The permit most employers use: highly skilled migrant

The IND describes the highly skilled migrant residence permit as a temporary regular residence permit, and only a recognised sponsor may apply for it. The IND brochure lists an employment contract with a sponsor recognised by the IND and an agreed salary at the market rate among the requirements. The permit is granted for the same duration as the employment contract, up to a maximum of 5 years. The application is made by the employer, not by the worker.

Business.gov.nl (published by the IND): Residence permit for highly skilled migrant in the Netherlands IND brochure: Residence permit for work as a highly skilled migrant

2026 salary thresholds

For 2026 the IND lists gross monthly amounts, without holiday allowance, of €5,942.00 for applicants aged 30 or older, €4,357.00 for those younger than 30, and €3,122.00 under the reduced salary criterion. The reduced criterion applies to an application made during an orientation-year permit, or within 3 years of the graduation date, the doctoral defence or the end of a research permit by someone who held, or meets the requirements for, that orientation-year permit. The IND states that the required amounts change every year on January 1, so these 2026 figures should not be reused for another year.

IND: Required amounts income requirements IND news: Fees and required amounts for 2026 known

Fee and decision time

The IND fee for a first application as a highly skilled migrant is €423.00, and the IND says its fees are changed each year on January 1. The IND brochure states that the IND must decide within 90 days but strives to decide within 2 weeks, on condition that the application is complete; the IND decision-period page adds that for an initial work application the IND may extend this legal period by 30 days. Fees must be paid when the application is submitted, and the brochure says no money is returned if the application is rejected.

IND: Fees: costs of an application IND brochure: Residence permit for work as a highly skilled migrant IND: Decision periods

Accountancy titles and statutory audit

The NBA states that two types of accountant may perform statutory audits in the Netherlands: the Accountant-Administratieconsulent (AA) and the Registeraccountant (RA), both registered with the NBA. Business.gov.nl says that an accountant working in the Netherlands must be a member of the NBA and registered in its accountants register, that the AA and RA titles are protected by law, and that carrying out statutory audits requires an Audit Firms Supervision Act licence from the Netherlands Authority for the Financial Markets.

NBA (Royal Netherlands Institute of Chartered Accountants): Information for foreign auditors Business.gov.nl (RVO): Registration and consultation accountants' register

Foreign accountants and the test of professional competence

For a foreign accountant who wants to perform statutory audits, the NBA says membership of the NBA and/or registration with the AFM is required, and that to become a member the foreign auditor must first apply for a certificate of professional competence. For the RA title, the NBA test has five exams covering Dutch law, tax law and the Dutch code of conduct, with an examination fee of €675 per exam. Oral exams can be taken in Dutch or English, but the learning materials are in Dutch.

NBA (Royal Netherlands Institute of Chartered Accountants): Information for foreign auditors NBA: Foreign accountants interested in becoming RA

The 30% facility: conditions and the 2027 change

The Dutch Tax Administration lists conditions for the Expat Scheme, known as the 30% facility: paid employment; a specific expertise shown by an annual salary above €48,013 in 2026, or above €36,497 for people younger than 30 with a Dutch academic master's degree or an equivalent foreign title; recruitment from outside the Netherlands; and having lived more than 150 kilometres from the Dutch border for more than 16 months in the 24 months before the first working day. The employer may pay up to 30% of salary untaxed but is not obliged to, and a decision lasts up to 5 years. Business.gov.nl says that from 1 January 2027 the maximum becomes 27% for arrangements that started after 1 January 2024.

Belastingdienst (Tax Administration): Can I apply for the Expat Scheme (30% facility)? Business.gov.nl (RVO): 30% ruling: compensation for expats down to 27% Rijksoverheid.nl: Expatregeling hoogopgeleide buitenlandse werknemers

Permanent residence and planned rule changes

The IND brochure says that after 5 years with a highly skilled migrant permit you can apply for a permanent residence permit or for Dutch nationality. For the permanent permit the IND lists, among other requirements, at least 5 consecutive years of residence, main residence in the Netherlands, and the civic integration exam at level A2 or an exemption. Business.gov.nl says the government announced stricter highly skilled migrant rules in 2025, with thresholds expected to rise by more than usual indexation in 2027, but its amendment page says it is not yet known when the change will take effect, and on 6 October 2026 the proposals had not yet been passed by Parliament.

IND brochure: Residence permit for work as a highly skilled migrant IND: Permanent residence permit Business.gov.nl (published by the IND): Residence permit for highly skilled migrant in the Netherlands Business.gov.nl (RVO): Rules for highly skilled migrants to change

Questions before acting

Do I need NBA registration to work as an accountant in the Netherlands?

Business.gov.nl says an accountant working in the Netherlands must be a member of the NBA and registered in its accountants register, and that the AA and RA titles are protected by law. The NBA says foreign accountants who want to perform statutory audits must acquire NBA membership and/or register with the AFM, starting with a certificate of professional competence. The pages reviewed do not spell out how this applies to every accounting job, so check with the NBA and the employer.

What salary does the highly skilled migrant permit require in 2026?

The IND lists gross monthly amounts without holiday allowance of €5,942.00 for applicants aged 30 or older, €4,357.00 for those younger than 30 and €3,122.00 under the reduced salary criterion. Which amount applies depends on age and on the orientation-year and graduation rules.

How long does the IND take to decide?

The IND brochure says the IND must decide within 90 days and strives to decide within 2 weeks, on condition that the application is complete. The IND decision-period page adds that for an initial work application the IND may extend this legal period by 30 days.

Corrections in this revision

The previous version included statements without sufficient direct support. This revision removes or corrects:

  • Statements without direct official support: removed, or replaced with the official rule. Removed figures are not repeated on this page.

Review scope: legal and financial statements in this revised article. Recheck on a provider, professional, immigration or tax-rule change; reuse of dated figures requires a new check.

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About the author

António Mira is the founder of whereTOemigrate. For over a decade he has worked at the intersection of Portuguese real estate and overseas business, helping international clients navigate the cross-border decisions that come with relocating. He sits on the board of CCIAP (Portuguese-Arab Chamber of Commerce), the Portuguese-Saudi Business Council, and the Portugal-Hong Kong Business Association — always with one focus: enabling overseas business and human mobility into and out of Portugal.

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