The Dutch government and the Immigration and Naturalisation Service (IND) have finalized the official 2026 salary thresholds for highly skilled migration. These figures are indexed annually to reflect inflation and the rising cost of living.
The new indexed salary thresholds not only apply to Highly Skilled Migrants (HSM), but also to Intra-Corporate Transferees (ICT), and EU Blue Card holders. These amounts represent gross monthly salary and exclude the mandatory 8% holiday allowance.
Official 2026 Salary Thresholds
The following gross monthly amounts apply to applications submitted on or after January 1, 2026.
| Category | Gross Monthly Salary (Excl. 8% Holiday) |
|---|---|
| HSM / ICT / Blue card (≥ 30 years old) | €5,942 |
| HSM / ICT (< 30 years old) | €4,357 |
| HSM Recent Graduates / Orientation Year | €3,122 |
| EU Blue Card (Recent Graduates < 3 years) | €4,754 |
Critical Compliance Updates for 2026
- Stricter Proof of Payment: Beginning January 1, 2026, the IND will no longer accept payslips as sole proof of salary payment. Recognized sponsors must now maintain bank statements or batch payment overviews showing that the salary was actually transferred to a bank account in the employee’s name.
- Employer Changes: If a migrant changes employers after December 31, 2025, the 2026 thresholds apply based on the start date of the new contract, regardless of when the IND was notified.
- 30% Ruling Adjustments: New fiscal figures for the 30% tax ruling also take effect in 2026. The projected taxable salary threshold after the 30% deduction is approximately €48,013 for standard applicants and €36,497 for those under 30 with a Master’s degree.
What employers should do now
Employers in the Netherlands with sponsored highly skilled migrants should take immediate action to align their payroll processes and record-keeping with the new 2026 rules to ensure continuous compliance.
Being proactive in preparing for these changes will help protect the company’s status as a recognized sponsor and ensure uninterrupted access to international talent.
Looking to expand your team in the Netherlands?
Ensure compliance and streamline yourinternational hiring with EMG.
