Workforce Mobility & Immigration in Netherlands

Highly Skilled Migrant, EU Blue Card and ICT permit applications, salary threshold compliance, and proof-of-payment documentation management.

Netherlands Reviewed September 2026

Currency

EUR

EU/EEA/Swiss nationals

No visa or work permit required

Main non-EU route

EU Blue Card — €4,754/month reduced rate — 2026, excluding holiday allowance

Registration deadline

Typically within 1–2 weeks of arrival

Housing — single employee

~€1,800–2,400/month (1-bed, central)

Housing — family of four

~€2,800–3,800/month (3-bed)

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Moving workforce into Netherlands

The Netherlands applies a two-bracket corporate tax system: 19% on the first €200,000 of taxable profit, rising to 25.8% above that threshold — a structure that has remained stable into 2026 and is comparatively favourable for small and mid-sized operating subsidiaries. The BV (Besloten Vennootschap) carries no statutory minimum capital requirement, making entity formation administratively light by EU standards.

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Freedom of movement, and the route for everyone else

Nationals of EU and EEA member states, and Switzerland, have full freedom of movement into Netherlands: no visa and no work permit are required, though address and tax registration is still expected shortly after arrival.

For third-country nationals, The Highly Skilled Migrant scheme and EU Blue Card are the main routes for non-EU hires, via a recognized sponsor employer The EU Blue Card salary threshold is €4,754/month reduced rate — 2026, excluding holiday allowance.

Confirm the right route for a hire

What sits with the company

Once the right to work is confirmed, payroll registration follows — see our Payroll & Workforce Management in Netherlands guide for the employer registration steps that come next.

Set up a relocation process

What it costs to house a relocating employee

Figures below are indicative for Amsterdam, Netherlands's primary market for relocating employees — a company relocating multiple staff should budget by destination city, not a single national number.

ItemSingle employeeFamily of four
Typical apartment1-bedroom3-bedroom
Rent (Amsterdam)~€1,800–2,400/month (1-bed, central)~€2,800–3,800/month (3-bed)
Security depositTypically 1–3 months' rentTypically 1–3 months' rent
Get a city-specific relocation estimate

Frequently asked questions

What changed in 2026 for sponsoring skilled migrants?
As of 1 January 2026, recognised sponsors must retain bank statements or batch payment overviews proving salary was actually transferred to the employee's personal account, in addition to payslips. The IND can request this documentation during inspections, and failure to demonstrate continuous compliance can result in revocation of sponsor status or the employee's residence permit.
How is the Highly Skilled Migrant salary threshold different from the EU Blue Card threshold?
For 2026, the standard HSM threshold is €5,942/month for applicants 30 and over, €4,357/month for those under 30. The EU Blue Card has its own reduced threshold of €4,754/month. The applicable figure depends on the specific permit category and the employee's age, and is revised annually based on negotiated wage index data.
What is the DGA customary salary rule?
A director-major shareholder holding 5% or more of a BV's shares must pay themselves a statutory minimum "customary" salary — €58,000 for 2026 — reflecting what a comparable employee would earn for similar work. This prevents owner-directors from avoiding income tax entirely by taking only dividends.
How does the 30% ruling work for expat employees in 2026?
The 30% ruling allows qualifying incoming employees to receive up to 30% of gross salary tax-free, reducing the effective tax burden materially. For 2026, this allowance is capped at the WNT norm of €262,000 in annual salary, with transitional protections for pre-2022 ruling holders no longer in effect from 2026 onward.

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The Dutch skilled-migrant system rewards employers who treat salary threshold compliance as a continuous obligation, not a one-time check at the visa application stage. Thresholds change annually, apply retroactively to new employment contracts even mid-permit, and are now verified against actual bank transfers — a gap between contracted and paid salary that surfaces during inspection is treated as a compliance failure, not an administrative oversight.