Netherlands Highly Skilled Migrant Visa Salary Threshold 2026

The cost of international talent in the Netherlands has just increased by a notch higher- and is more controlled. The Immigration and Naturalisation Service (IND) on January 1, 2026, has officially revised income requirements of highly skilled migrants.

The increase in indexation of about 4.46 means that the new levels are indicative of the rise in the cost of living and wages growth in the entire Dutch labor market, and as such, failing to include any of these numbers does not only imply that the process will be delayed but also automatically dismissed by HR. This guide decodes the key figures, the new compliance rule, Bank Statement, and some strategic recommendations on planning the expat recruitment budget in 2026.

Eligibility When are the 2026 Rules Effective?

The transition between 2025 and 2026 needs to be timed perfectly.

• New Applications: Applications filed on or after January 1, 2026, have to satisfy the new thresholds.
• Change of Employer: In the case of an HSM, when switching to a different employer in 2026, the new salary standard becomes effective upon the new contract even when they had the lower 2025 standard in the previous year.
• The 30th Birthday Transition: When an employee remains with the same employer and attains the age of 30, he/she retains his/her Under 30 rate. Their wage, however, will have to rise to the €5,942 bracket once they switch jobs after having reached 30 years.

Strict Compliance New Bank Statement Rule

It is not only the pay that will change significantly in 2026, but also the way you will demonstrate that you were paying it. The IND has increased IND checks on employers in the Netherlands under a new requirement of Recognized Sponsors (Erkend Referent).

• Proof of Payment: There is now a requirement of a bank statement of payments of salary which should be kept by the employer (before);9 you can no longer just show a payslip, you have to now demonstrate the actual transfer of money between the corporate account and the personal account of the employee.
• Record Retention: It has a record-retention of 5 years upon termination of sponsorship.
• Audit-Ready Payroll: The IND may demand the following statements in a spot check in order to determine that market rate salary assessment (Marktconformiteit) is indeed being carried out and no kickback schemes are in operation.

The 30% Ruling Tax Updates for 2026

The 30 percent ruling salary 2026 has also been indexed. This tax benefit gives employers a tax-free chance to remit with 30% of the salary of a migrant on expenses that are extraterritorial.

• Standard 30% Threshold: €48,013 (annual taxable salary after taking into consideration 30% deduction)
• Master Degree less than 30: There is a reduced minimum amount of 36,497.
• Balkenede Norm Cap: In 2026, the tax-free amount will be limited to a maximum amount of salary of 262,0015 Earnings exceeding this will be subject to full tax rate.

FAQs

Final Thoughts

The Netherlands has been one of the leading destination countries when it comes to talent around the world, however the 2026 IND income requirements require an increased investment of money and strictness in the administration. Regardless of whether you are comparing salaries in the Dutch tech sector in NL to benchmarks or you are about to make your first international move, compliance is the way to your residence permit.

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Disclosure

The article is informative and educational in nature. It is recommended that readers verify the information with trusted sources, i.e. the official IND site (ind.nl) or a licensed immigration lawyer, prior to making any financial or legal decision.