The Netherlands runs a selective, income-driven system for hiring workers from outside the EU, and 2026 raises the salary thresholds and fees again. This guide explains the latest rules for foreign workers in the Netherlands in plain English.

These figures are indexed every year, so always confirm the current amounts with the Immigration and Naturalisation Service (IND) before you act.

The Big Picture

Citizens of the EU, the EEA and Switzerland can work in the Netherlands freely. Most other workers come through the Highly Skilled Migrant scheme, where the employer must be an IND-recognised sponsor. There is no separate work permit under this route, but the salary threshold must be met.

New 2026 Salary Thresholds

From 1 January 2026, the gross monthly salary thresholds rose by about 4.46% (excluding the 8% holiday allowance):

• Highly Skilled Migrant aged 30 and over: EUR 5,942
• Highly Skilled Migrant under 30: EUR 4,357
• Recent graduates and orientation-year holders (reduced rate): EUR 3,122
• EU Blue Card: EUR 5,942, or EUR 4,754 for graduates within three years of their degree

The salary must be market-based, contractually fixed, and paid into the worker's own bank account each month. When a worker changes employer, the threshold in force at the start of the new contract applies.

Higher Fees and Record-Keeping

Government fees rose by about 4.4% from 1 January 2026 — a Highly Skilled Migrant, ICT or EU Blue Card permit now costs about EUR 423, and recognition as a sponsor about EUR 5,080 (reduced EUR 2,539). Recognised sponsors also face an expanded duty to keep proof of monthly salary payments, so payroll and record-keeping should be tightened.

Other Points to Watch

• The orientation-year permit still lets graduates of Dutch or top-ranked universities and researchers look for work without meeting the full Highly Skilled Migrant salary.
• The 30% tax ruling for incoming workers is due to reduce to 27% for new rulings from 1 January 2027.
• The government has signalled it wants to tighten the Highly Skilled Migrant scheme further, so watch for changes.

What Foreign Workers and Employers Should Do

• Check the employer is an IND-recognised sponsor before relying on a job offer.
• Make sure the contract meets the 2026 threshold for the worker's age and route.
• Pay the salary monthly to the worker's account and keep clear records.
• Budget for the higher 2026 fees and plan for up to 90 days' processing.

Quick Summary

1. Highly Skilled Migrant thresholds for 2026: EUR 5,942 (30+), EUR 4,357 (under 30), EUR 3,122 reduced.
2. The EU Blue Card threshold is EUR 5,942 (EUR 4,754 for recent graduates).
3. Fees rose about 4.4%, and recognised sponsors must keep proof of monthly pay.
4. The 30% ruling drops to 27% for new rulings from 2027.