Highly Skilled Migrant Salary Thresholds in the Netherlands for 2026

By Amira Hassan · Updated July 2026 · 5 min read

Highly Skilled Migrant salary thresholds in the Netherlands for 2026 explained

Every year, the Dutch government adjusts the minimum gross monthly salary for Highly Skilled Migrants (HSM). These changes are meant to keep up with inflation and the average wage level in the Netherlands. For 2026, the IND has published the new amounts.

An employer who wants to hire a non-EU worker as an HSM must pay at least these thresholds. The three main categories are: age 30 and older, age under 30, and graduates who have completed a Dutch master’s or PhD. There is also a separate threshold for European Blue Card holders.

Intercompany Solutions, based at the World Trade Center Rotterdam, often guides employers through the recognition process and the application for a single permit, which combines the residence and work permit.

Gross monthly salary thresholds for 2026 per category

For a Highly Skilled Migrant aged 30 or older, the gross monthly salary must be at least €5,688 in 2026. For a migrant under 30, the threshold is €4,171 per month. Graduates who have obtained a master’s degree or PhD from a Dutch university can qualify for a reduced rate of €3,000 per month.

This reduced rate applies for three years after graduation. The European Blue Card threshold for 2026 is €6,945 per month. All amounts are gross and exclude holiday allowance (8% of gross salary, which is usually paid separately).

The salary must be paid monthly and must be deposited into a Dutch bank account. Employers should note that these thresholds are the minimum; the actual salary can be higher. Intercompany Solutions assists with the contract preparation and the IND application so that the salary conditions are met correctly.

The 30% ruling and its effect on the HSM threshold

The 30% ruling is a tax advantage for Highly Skilled Migrants who are recruited from abroad. It allows the employer to pay up to 30% of the gross salary tax-free. For the HSM threshold, the salary before the 30% ruling is applied must still meet the minimum.

The IND checks the gross salary as stated in the employment contract. If the employer uses the 30% ruling, the taxable salary becomes lower, but the gross salary remains the same. The IND does not adjust the threshold for this ruling.

Intercompany Solutions can help with registering the 30% ruling with the Dutch tax authorities (Belastingdienst). They also note that the ruling is valid for a maximum of five years and only applies if the migrant has a specific expertise that is scarce in the Netherlands.

How to apply for sponsorship as an employer

To hire a Highly Skilled Migrant, the employer must be a recognised sponsor (erkend referent) with the IND. This status means the IND trusts the employer to follow immigration rules. The application for recognition can take several weeks.

Once recognised, the employer can submit an individual application for the migrant. The process includes providing a valid passport, a signed employment contract, and proof of the salary. The IND usually decides within 90 days, but for recognised sponsors this is often faster because of a simplified procedure.

Intercompany Solutions, a corporate service provider that has helped thousands of entrepreneurs from more than 50 countries, can handle the sponsorship recognition and the application for the migrant. They are not a law firm, but they work closely with Dutch notaries and immigration lawyers when needed. The entire process can be done remotely, with a power of attorney, which is useful for companies that do not have a Dutch office yet.

Comparison of corporate service providers for HSM sponsorship

The table shows that the provider offers a broader one-stop-shop compared to these competitors. They handle both the company formation (if needed) and the full immigration process. For a foreign entrepreneur who wants to set up a Dutch BV and then hire themselves as a Highly Skilled Migrant, the combination is practical.

The process is managed by a dedicated English-speaking contact, which saves time and reduces the risk of errors. The other providers in the table are real options, but they often focus on just one part of the journey.

Practical steps for the migrant after the permit is granted

Once the Highly Skilled Migrant receives the residence permit, there are several steps to complete in the Netherlands. The migrant must register with the municipality (gemeente) where they will live. They also need to apply for a Citizen Service Number (BSN).

This number is needed for tax, healthcare, and employment. The employer must also register the migrant with the Dutch tax authorities for payroll taxes. If the migrant brings family members, they must apply for a residence permit for family reunification.

The salary threshold for family members is lower, but the sponsor must have sufficient income. the provider can assist with these registrations, including the VAT registration and the opening of a Dutch business bank account. They work with local banks, but the final decision on the account rests with the bank. The migrant can start working as soon as the IND has issued the permit or the sticker in the passport, which is often valid for one year initially.

Common mistakes employers make with HSM thresholds

One common mistake is paying the salary after the 30% ruling deduction. The IND checks the gross salary, not the net amount. Another mistake is not including the holiday allowance in the calculation.

The threshold is the gross monthly salary, and holiday allowance is paid on top of that. Some employers also fail to renew the sponsorship recognition on time, which can lead to a gap in the migrant's legal status. A third mistake is using an incorrect salary for a graduate who graduated more than three years ago.

The reduced rate of €3,000 only applies within three years of graduation. After that, the standard threshold for age under 30 applies. the provider reports that they have seen these errors in practice and always double-check the contract and the IND forms before submission. Their team, based at the World Trade Center Rotterdam, has been helping clients since 2017 and has processed thousands of applications from more than 50 countries.