The 2026 IND salary thresholds for highly skilled migrants (€5,942, €4,357, €3,122), which one applies, and how to plan for the 2027 update
Hiring someone from outside the EU into the Netherlands? The IND (Immigration and Naturalisation Service) sets a minimum gross monthly salary for highly skilled migrants, also known as kennismigranten.
In 2026, there are three thresholds: €5,942 for employees aged 30 and older, €4,357 for employees under 30, and €3,122 for employees who are eligible for the reduced salary criterion. All thresholds exclude the mandatory holiday allowance and are intended to cover unconditional salary components, so bonuses and other variable payments are usually not included. These amounts change every year on 1 January. So if you’re planning to hire in 2027, the offer you draft today may not be enough by the time you submit the application.
In this article, we explain the 2026 rates, which one applies to your candidate, what counts as salary, and how to plan for 2027.
What is a highly skilled migrant?
A highly skilled migrant is a non-EU/EEA national who comes to work in the Netherlands under the highly skilled migrant scheme. It’s the most common route for international talent, because there’s no labor market test and no work permit (TWV) needed. The IND usually decides within a few weeks.
In exchange, the IND sets a few clear conditions:
- The employer is a recognized sponsor (erkend referent) with the IND.
- The employee has an employment contract with that Dutch employer.
- The salary meets the IND threshold for the employee’s category.
- The salary is in line with the market rate for the role.
Employers most often underestimate the salary threshold. Not because it’s complicated, but because it moves every year and depends on the employee’s age and background.
Highly skilled migrant salary thresholds in 2026
These are the IND amounts for applications submitted from 1 January 2026. All figures are gross per month, excluding the 8% holiday allowance.
| Category | 2025 | 2026 | Change |
| Highly skilled migrant, 30 or older | €5,688 | €5,942 | +4.5% |
| Highly skilled migrant, under 30 | €4,171 | €4,357 | +4.5% |
| Reduced salary criterion | €2,989 | €3,122 | +4.5% |
| EU Blue Card | €5,688 | €5,942 | +4.5% |
Source: IND, required income amounts.
Two things employers often miss. First, the holiday allowance doesn’t count, so a salary of exactly €5,942 including holiday pay falls short. Second, the IND looks at the gross salary agreed in the contract. Applying the 30% ruling doesn’t lower the threshold; the IND confirmed this in March 2025.
Which salary criterion applies to your candidate?
30 years or older: €5,942
This is the standard criterion. It applies to every highly skilled migrant aged 30 or older on the day the application is submitted, unless the reduced criterion applies.
Under 30: €4,357
Candidates who are younger than 30 on the date the IND application is submitted qualify for the lower amount. The job start date doesn’t matter. A candidate who turns 30 in March but applies in February still qualifies for €4,357. Timing the application can save you more than €1,500 a month in required salary.
Reduced salary criterion: €3,122
This lower amount is meant for recent graduates. It applies regardless of age, in one of three situations:
- The candidate applies while holding an orientation year permit (zoekjaar hoogopgeleiden).
- The candidate used to hold an orientation year permit and applies within 3 years of graduating, obtaining a PhD, or the end of a research permit.
- The candidate never held an orientation year permit but would qualify for one, and applies within 3 years of graduating, obtaining a PhD, or the end of a research permit.
In practice, this often covers graduates of Dutch universities and of top-ranked universities abroad. Always check the diploma and dates before you build the offer around €3,122.
What about the EU Blue Card?
The EU Blue Card is a separate permit with its own threshold (€5,942 in 2026, or €4,754 for recent graduates). It can be useful when the employer isn’t a recognized sponsor or when the employee wants to move within the EU later. It does require a higher education degree.
What counts toward the salary threshold?
The IND tests the fixed gross monthly salary in the employment contract. A quick checklist:
- Counts: the fixed gross monthly salary, including the part paid tax-free under the 30% ruling.
- Doesn’t count: the 8% holiday allowance.
- Usually doesn’t count: variable pay that isn’t guaranteed, such as performance bonuses, commissions or overtime.
- Must be market rate: the salary must also match what others in the same role earn. The IND can ask for a substantiation.
- Must be paid in money: benefits in kind, such as a car or housing, don’t help you reach the threshold.
Also check the working hours. For part-time contracts, the full threshold still applies to the actual salary paid, not to a full-time equivalent.
What employers should expect for 2027
The IND indexes the thresholds every year on 1 January, in line with the development of Dutch wages. The 2027 amounts haven’t been published yet. Over the last two years, the thresholds rose by about 6.7% (2025) and 4.5% (2026).
| Category | 2026 | 2027 at +3% | 2027 at +4.5% |
| 30 or older | €5,942 | ≈ €6,120 | ≈ €6,209 |
| Under 30 | €4,357 | ≈ €4,488 | ≈ €4,553 |
| Reduced criterion | €3,122 | ≈ €3,216 | ≈ €3,262 |
These are scenarios for budgeting, not official amounts. We’ll update this article as soon as the IND publishes the 2027 rates.
What this means in practice
- The date of submission decides. The threshold that applies is the one in force on the day the IND receives the application. A candidate you sign in November 2026 but apply for in January 2027 has to meet the 2027 amount.
- Existing employees are protected. The threshold from the first application stays fixed for the permit’s duration, as long as the employee keeps working for the same sponsor.
- Changing employer resets the bar. If the employee moves to a new employer, the new employer must meet the threshold in force at that moment.
- Plan for the gap. Hiring for Q1 2027? Budget on the 2027 scenario now, or submit the application before 31 December 2026.
Bigger changes are on the table
Apart from indexation, the Dutch government is working on a stricter highly skilled migrant scheme. The plans include a higher salary criterion: 1.3 times the average Dutch gross annual salary for employees aged 30 and older, and 1.1 times for those under 30. Recognized sponsors would also face stricter rules. There is no start date yet, and the proposal can still change. We covered the background in The Dutch highly skilled migrant landscape is changing.
From 1 January 2027, two more changes are fixed: the 30% ruling becomes a 27% ruling, and the new licensing system for staffing companies and Employers of Record (WTTA) takes effect. Neither changes the IND threshold, but both affect how you structure an offer.