- Highly skilled migrant threshold in 2026: €5,942 a month at age 30 and over, €4,357 under 30.
- EU Blue Card in the Netherlands: €5,942 a month, or €4,754 under the reduced criterion.
- From 1 January 2027, the tax free allowance under the 30% ruling falls from 30% to a maximum of 27%.
- Only rulings that started before 1 January 2024 keep 30% under transitional rules.
The Netherlands is one of the strongest markets in Europe for international professionals, especially in tech. Two things are worth knowing as you plan for 2026/27.
Salary thresholds in 2026
| Permit | Gross monthly salary (without holiday allowance) |
|---|---|
| Highly skilled migrant, age 30 and over | €5,942 |
| Highly skilled migrant, under 30 | €4,357 |
| Reduced criterion after graduation (orientation year) | €3,122 |
| EU Blue Card | €5,942 |
| EU Blue Card, reduced criterion | €4,754 |
Source: Baker Tilly. Your employer must be a recognised sponsor with the IND to hire you as a highly skilled migrant.
The 30% ruling becomes 27%
The 30% ruling lets employers pay part of the salary tax free to cover the extra costs of moving to the Netherlands. From 1 January 2027, the maximum falls to 27%, including for rulings that started in 2024 or later. Only rulings that started before 1 January 2024 keep 30% under transitional rules (Business.gov.nl). In 2026 the salary norm to qualify is €48,013 a year, or €36,497 for people under 30 with a qualifying master's degree (Baker Tilly). In 2027 it rises to €50,436, or €38,388 for under 30s with a master's degree (Business.gov.nl).
What it means for you
- Compare offers on net pay, not only gross. The change from 30% to 27% reduces take home pay a little from 2027.
- Before you apply, check that the company is on the IND public register of recognised sponsors.
- If you are under 30, the lower threshold makes the Netherlands one of the easier routes for early career professionals.
Send NL to @swapnil_in_germany on Instagram for my Netherlands guide with the sponsor register check.
Sources
I moved to Germany for my master's, collected more than 1,000 rejections, and then got multiple job offers within six months. I work in digital marketing in Germany and help international professionals get hired in Europe. Read my story.