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Key takeaway: A recognised sponsor applies for the highly skilled migrant permit, and the IND sets a minimum gross monthly salary for 2026 and a fee of €423.00. The 30% tax facility is a separate Tax Administration scheme whose salary test is measured without the tax-free allowance. Stricter rules planned for 2027 had not passed when read.

An employer-led route: the highly skilled migrant permit

This page explains the general highly skilled migrant route. None of the official pages used here is specific to software engineers. Under the IND scheme the application is made by the employer, not the worker: only a recognised sponsor may apply. Where an MVV, an entry visa for stays of longer than 90 days, is needed, the sponsor applies for it and for the residence permit at the same time, and not everyone needs an MVV. 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 length of the contract, up to 5 years.

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 and how age and job changes affect them

The IND lists 2026 gross monthly thresholds, without holiday allowance, of €5,942.00 for age 30 or older, €4,357.00 for under 30 and €3,122.00 under the reduced criterion. The amount that applies is the one in force on the date of the application, or on the date the new employment contract starts after a change of employer. The IND brochure says the under-30 criterion stays in place while the worker stays with the same employer, even after turning 30, but a change of employer brings the criterion for the age at that time; the reduced criterion is not age-dependent. Holiday allowance, payments in kind and irregular pay such as overtime or tips do not count. The IND publishes required amounts for the European Blue Card alongside these. For 2026 it lists €5,942 gross a month, or €4,754 under a reduced salary criterion, without holiday pay. This page does not cover the Blue Card's other conditions.

IND: Required amounts income requirements IND news: Fees and required amounts for 2026 known IND brochure: Residence permit for work as a highly skilled migrant

Fee, decision time and starting work

The IND fee for a first highly skilled migrant application is €423.00. The IND must decide within 90 days and strives to decide within 2 weeks if the application is complete; the IND decision-period page adds that for an initial work application the legal period may be extended by 30 days. Business.gov.nl says a worker may start before the residence document is ready if the positive decision letter explicitly states this, for a maximum of 4 months from the date in that letter, and must make appointments for biometrics and collection within 2 weeks after the employer receives the positive decision.

IND: Fees: costs of an application IND brochure: Residence permit for work as a highly skilled migrant Business.gov.nl (published by the IND): Residence permit for highly skilled migrant in the Netherlands IND: Decision periods

Changing job or losing a job

The IND brochure says that if the worker finds another highly skilled migrant job, the new employer must notify the IND within 4 weeks and the IND checks whether the requirements are still met. The IND decision-period page gives 45 days for this notification, extendable by 15 days in special cases; if the IND does not decide in time, the worker may work for the new employer for the rest of the current permit. Business.gov.nl says work for a new employer cannot start before an IND decision or temporary authorisation. A worker who loses a job has up to 3 months to find a new one, or up to 6 months after holding the permit for 2 years or longer.

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

The 30% facility is a separate tax scheme

The 30% facility is run by the Tax Administration, not the IND, and the application form is completed together with the employer. One condition is a salary test. The Tax Administration measures the annual salary not including the tax-free allowance, and it must be more than €48,013 in 2026, or more than €36,497 for people younger than 30 with a Dutch academic master's degree or an equivalent title from another country. The table figure is therefore compared with salary excluding the allowance, not with the total package. Other conditions include 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. Business.gov.nl says the maximum falls to 27% from 1 January 2027 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%

Permanent residence, nationality and renouncing

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 naturalisation the IND lists at least 5 consecutive years of residence with a valid permit and says the current nationality must be renounced, with exemptions. The IND adds that adults must renounce after naturalisation unless an exception applies, and that sometimes the other nationality is lost automatically under the rules of that country.

IND brochure: Residence permit for work as a highly skilled migrant IND: Becoming a Dutch national through naturalisation IND: Renouncing your nationality

Rule changes that have been announced

Business.gov.nl, in a page published by the IND, says the Dutch government announced in 2025 stricter rules for the highly skilled migrant procedure, with income thresholds expected to increase by more than the usual annual indexation in 2027, and that, as read on 6 October 2026, the proposals had not yet been passed by the Senate and House of Representatives. Its amendment page says it is not yet known when the change will take effect. Separately, from 1 January 2027 the 30% maximum falls to 27% for rulings that started after 1 January 2024, and Business.gov.nl states that this act has been officially passed.

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 Business.gov.nl (RVO): 30% ruling: compensation for expats down to 27%

Questions before acting

What is the 30% facility in the Netherlands?

It is the Tax Administration's Expat Scheme. Instead of an untaxed allowance for extraterritorial costs, the employer may pay up to 30% of salary untaxed, but is not obliged to. It needs a decision, which lasts up to 5 years, and conditions on salary (measured without the tax-free allowance), recruitment from outside the Netherlands and distance from the border must be met. From 1 January 2027 the maximum is 27% for arrangements started after 1 January 2024.

How long does the IND take to decide on a highly skilled migrant application?

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.

What happens to the permit if I lose my job?

The IND brochure gives up to 3 months to find a new job, or up to 6 months if the permit has been held for 2 years or longer. The period cannot be longer than the validity of the permit and starts on the day the contract ends.

Does the €48,013 salary figure include the 30% allowance?

No. The Tax Administration says the annual salary is measured not including the tax-free allowance in the Netherlands. Check its page for your own case.

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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