New salary thresholds for highly skilled migrants and blue card holders will come into effect from January 2026. These figures are adjusted annually by the Dutch government. They also guide the updated rules for tax benefits, as the 30 percent ruling.
These numbers matter for employers who hire international talent and for people planning to move to the Netherlands. The figures are provisional until the final confirmation by the government and the IND at the end of the calendar year in December 2025.
Effective Date
The 2026 salary standards apply to every application for a highly skilled migrant or EU Blue Card that the IND receives on or after the first of January 2026.
Projected Salary Thresholds for Highly Skilled Migrants & EU Blue Card Holders 2026
These numbers are gross monthly salaries. They do not include the eight percent (8 %) holiday allowance.
| Category | Projected Monthly Salary (2026)* |
|---|---|
| Highly Skilled Migrant (30+) | €5,937 |
| Highly Skilled Migrant (<30) | €4,354 |
| Recent Graduate (Orientation Year) | €3,120 |
| European Blue Card | €5,937 |
| Blue Card (Recent Graduate) | €4,750 |
* Important: These figures are estimates based on annual indexation. The official numbers are confirmed by the Dutch government in December 2025. Follow us or subscribe to our Newsletter to get the official numbers the moment they are published.
Compliance: What changes on Jan 1, 2026?
From 2026, the IND plans to increase compliance checks:
- Payment checks: From the first of January 2026, recognised sponsors must keep proof of actual payment. This can be bank statements or batch payment overviews. Payslips alone are not enough.
- Market salary: The salary must match what is normal for similar roles in the Netherlands.
- Continuous compliance: The threshold that applies is the one in place at the time of the application or job change. If the employee changes employers in 2026, the 2026 threshold applies. If the employer does not meet the required salary in any year, the residence permit or the 30 percent ruling can be revoked with retroactive effect.
The 30% Ruling in 2026 (Tax Benefit)
The 30 percent ruling is a tax benefit for employees who bring expertise that is not common in the Dutch labour market. It allows employers to providea tax-free allowance of up to 30 percent of an employee’s salary.
What changes from Jan 1, 2026
- Allowance levels: The maximum amount stays at 30 percent during 2026. Current law confirms a gradual reduction that will follow. The allowance will move to 20 percent in 2027. It will move to 10 percent in 2028. The ruling still lasts for a period of five years.
- Minimum taxable salary: After applying the allowance, the remaining taxable salary must meet a minimum amount. The expected annual thresholds for 2026 are:
| Category | Projected Taxable Salary Threshold |
|---|---|
| Standard requirement | €48,013 |
| Under thirty with a Master’s degree | €36,497 |
- Salary cap: The allowance is capped at the WNT norm. For 2026, the cap is €262,000 per year. Income above that level is fully taxable. This cap applies to all holders in 2026. There are transitional rules for people who got the ruling before 2022.
What employers should do now
Employers can use these figures for financial planning. They are helpful for workforce planning, contract preparation, and relocation budgets. The official amounts will be released in the Staatscourant in December 2025 and updated on the IND website.
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