What is the 30% ruling in the Netherlands
Discover the benefits of the 30%-ruling for expats and employers in the Netherlands. Learn how this tax exemption increases income, reduces costs, and attracts top international talent.
The salary thresholds for highly skilled migrants and Blue Card holders are adjusted annually. The final amounts are usually published at the end of the calendar year. Based on currently published figures we can hereby already inform you about the preliminary salary thresholds for 2026 as well as some interesting developments that may effect the future thresholds.
As of 1 January 2026 the following indexed salary thresholds would become applicable, gross per month excluding 8% holiday allowance:
Highly skilled migrants of 30 years or older: € 5.937,-
Highly skilled migrants younger than 30: € 4.354,-
Highly skilled migrants after orientation year: € 3.120,-
European Blue Card holders: € 5.937,-
European Blue Card holders within three years after graduating from higher education € 4.750,-
The foregoing amounts apply to all applications submitted on or after 1 January 2026.
Please note that in a letter to parliament from July 2025 the Dutch government has announced measures which aim to strengthen the knowledge economy and innovation while reducing overall migration to the Netherlands. To achieve a more targeted and selective migration policy, the cabinet has explored tightening the kennismigrantenregeling (Highly Skilled Migrant Scheme, HSM). The goal is to ensure that only migrants who genuinely contribute to the Dutch knowledge economy are admitted, while preventing misuse of the scheme.
The salary criteria will increase to better reflect scarcity and expertise:
For migrants 30 years and older: at least 1.3× the average gross annual salary.
For under 30s: at least 1.1× the average salary.
For recent graduates: criteria aligned with Dutch graduate earnings.
The EU Blue Card salary threshold will also rise (1.3× average salary; 1.1× for graduates).
The use of reduced salary thresholds will be time-limited (e.g., up to 3 years after graduation or before age 30).
These changes are not yet implemented and are therefore not taken into account yet.
The Dutch employer-and-intermediary associations NBBU and ABU have issued a joint manifesto in response to the government’s plan to significantly raise the salary threshold for knowledge migrants under the Kennismigrantenregeling. They warn that these plans will adversely impact the Netherlands’ ability to attract international talent.
The manifesto calls on the government to keep salary thresholds for knowledge migrants realistic, instead of applying broad increases. It urges sector-specific rules that reflect actual job levels and labour-market needs, the creation of flexible policies through cooperation between government and employers, and greater investment in integration and career support for knowledge migrants.
The manifesto has been signed by several well-known companies already, including EOR-service providers and temporary employment agencies, who directly employ Highly Skilled Migrants and can be found here.
If you would like to talk to an expert about the impact of these changes on your organisation, schedule a free consultation and have your questions answered.
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