Every year, certain thresholds, standards and amounts are adjusted work permits, exemptions and the 30% ruling. Are you an employer or payroll administrator dealing with these cases? Make sure you are up to speed with the latest developments.
Our Employment Advisory experts discuss the new figures for 2026 and highlight several important points of attention.
The 30% ruling: new salary requirements for 2026
Incoming employees with specific expertise that is scarce in the Dutch labour market may qualify for the 30% ruling. One of the conditions is that certain salary standards are continuously met. In short, this refers to the taxable annual salary (excluding the tax-free 30% allowance).
The new salary standards for 2026 are:
Standard amount: € 48,013 (was € 46,660 in 2025)
Reduced amount: for employees under the age of 30 with a qualifying master’s degree: € 36,497 (was € 35,468 in 2025)
Certain qualifying scientists, researchers and medical specialists in training are automatically eligible, regardless of salary.
The maximum tax-free allowance in 2026 remains 30%. From 1 January 2027, the maximum tax-free allowance for new rulings will be reduced to 27%. Transitional rules are in place for employees who applied the 30% ruling in the last payroll period of 2023: they retain the right to a maximum tax-free allowance of 30% for the remaining term of their ruling.
Points of attention for payroll when a 30% ruling ends
In practice, we see payroll professionals sometimes struggle to process the ending of a 30% ruling. Although the tax rules are clear, the practical implementation in payroll processing is frequently complex and labour-intensive.
The Dutch Tax Authorities clarified last year that the calculation of the 30% ruling for the applicable days and the payment of the net salary equivalent must take place no later than the day the ruling ends.
Timely action and accurate calculation are required for correct and optimal application of the 30% ruling. Our experts would be happy to assist you.
Adjusted salary criteria for Highly Skilled Migrants in 2026
The salary criteria for highly skilled migrants have been indexed (4.46%). The Immigration and Naturalisation Services (“IND”) application fees per request for 2026 have also been indexed.
Take the new salary criteria and fees into account for initial residence permit applications and extension requests submitted in 2026. As of 1 January 2026, the following salary criteria apply:
| Situation | Monthly Salary Excluding Holiday Allowance |
|---|---|
|
Highly skilled migrants aged 30 and over
|
€ 5,942
|
|
Highly skilled migrant under the age of 30
|
€ 4,357
|
|
Reduced salary criterion for graduates eligible for an orientation year
|
€ 3,122
|
|
EU Blue Card
|
€ 5,942
|
|
Reduced salary criterion EU Blue Card
|
€ 4,754
|
Note: The salary criteria based on age also apply to Intra-Corporate Transferees.
Further points of attention for work permit applications and extensions
In addition to these minimum amounts, the following conditions apply:
The salary must be market-based and paid into the migrant’s bank account on a monthly basis.
It concerns the salary contractually agreed upon: the fixed gross monthly salary, excluding holiday allowance.
Benefits in kind and variable components (such as overtime and tips) are not included.
Expense allowances and fixed supplements may be included, provided they are contractually agreed upon and paid into the employee’s bank account on a monthly basis.
Residence permit or extension applied for in 2025
When changing employer, the salary criterion applicable is the one in force when employment with the new employer begins. Was an initial residence permit application (or an extension request with the same employer) submitted to the IND in 2025? Then the 2025 salary criteria apply if employment starts within three months from December 2025 (or the residence permit to be extended expires within three months from December 2025).
Our Global Mobility experts are here to help!
International employment can be complicated, and as an employer you need to make sure you are fully informed about all rules and developments. Our Global Mobility experts are ready to assist you with your (international) payroll challenges. Please feel free to contact us to discover how we can be of service.
The legislation and regulations in this area may be subject to change. We recommend that you discuss the potential impact of this with your Baker Tilly advisor.
