The gross monthly salary threshold for highly skilled migrants (HSM) in the Netherlands is adjusted annually on January 1st. To qualify for a highly skilled migrant residence permit, the employee must meet the salary requirement that applies on the date the application is submitted to the IND.

Highly Skilled Migrant Salary Thresholds as of January 1, 2026

The following salary thresholds apply to all highly skilled migrant applications submitted on or after January 1, 2026. All amounts are gross per month, excluding 8% holiday allowance.

Salary Thresholds Highly Skilled Migrants 2026

Highly skilled migrant under 30 years old

€ 4,357

Highly skilled migrant aged 30 or older

€ 5,942

Reduced salary criterion
(e.g. after the orientation year)

€ 3,122

These income requirements are determined by the Dutch Immigration and Naturalisation Service (IND) and are mandatory for approval of a highly skilled migrant residence.

Transitional Rules for Existing Permits and Earlier Applications

For highly skilled migrants who are already employed and whose residence permit application was submitted before January 1, 2026, the 2025 salary threshold remains applicable.

In these situations, employers are not required to increase the salary, provided that:

  • the residence permit remains valid, and
  • the employment relationship continues without interruption.

Please note: in the event of a change of employer, the salary threshold applicable on the start date of the new employment contract will apply.

Highly Skilled Migrant Salary Thresholds for 2025

For applications submitted in 2025, the following salary criteria apply (gross per month, excluding 8% holiday allowance):

  • Highly skilled migrant under 30 years old: € 4,171
  • Highly skilled migrant aged 30 or older: € 5,688
  • Reduced salary criterion: € 2,999

Salary Components That Do Not Count Toward the Threshold

Only fixed and guaranteed salary components are taken into account when assessing whether the highly skilled migrant salary requirement is met. The following pay elements are excluded from the highly skilled migrant salary calculation:

  • Holiday allowance

  • Payments in kind (such as housing or a company car)
  • Variable or non-guaranteed income, including overtime compensation, bonuses, tips, and payments from funds

Notes for Employers and Highly Skilled Migrants

  • The salary must be contractually agreed upon and paid monthly to a bank account in the name of the highly skilled migrant.
  • The applicable salary threshold depends on the date of application or the start date of a new employment contract, not on the nationality of the employee.

  • Reduced salary criteria generally apply to graduates who have completed an orientation year (zoekjaar) in the Netherlands.

About All About Expats

All About Expats supports international professionals and Dutch employers with a full range of immigration, Employer of Record (EOR) and relocation services in the Netherlands.

We assist Dutch companies that are not (yet) recognised sponsors with the IND by acting as the legal employer and taking over the IND sponsorship. This enables companies of any size to hire highly skilled migrants compliantly and efficiently.

If you are an expat currently living in the Netherlands or planning to relocate and need professional advice about your immigration, employment, or relocation situation, please contact us. We are happy to help.

Want to make use of our services?

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