Salary Benchmarking
2026 IND salary thresholds for Highly Skilled Migrants in the Netherlands. Use these to assess whether a job offer meets immigration requirements.
2026 IND Salary Thresholds
Minimum gross monthly salary (excluding 8% holiday allowance). Valid from 1 January 2026.
| Category | Monthly | Yearly |
|---|---|---|
| Highly Skilled Migrant — under 30Gross monthly salary excl. 8% holiday allowance | €4,357 | €52,284 |
| Highly Skilled Migrant — 30 and overGross monthly salary excl. 8% holiday allowance | €5,942 | €71,304 |
| Orientation year graduateReduced threshold for graduates within search year | €3,122 | €37,464 |
| Scientific researcherNo age distinction for research positions | €3,122 | €37,464 |
| EU Blue CardSeparate permit track, same salary as 30+ HSM | €5,942 | €71,304 |
Source: IND — Highly Skilled Migrant
✓Included in salary calculation
- •Base gross salary
- •Guaranteed 13th month (if in contract)
- •Fixed shift or irregularity allowance
- •Structural overtime (if contractually agreed)
✕Excluded from salary calculation
- •Holiday allowance (vakantiegeld, 8%)
- •One-off bonuses or sign-on fees
- •Variable overtime or commission
- •Benefits in kind (car, phone, laptop)
- •30% ruling tax benefit
- •Expense reimbursements
Negotiation tips
Always check the holiday allowance
Dutch contracts typically include 8% holiday allowance paid in May/June. The IND threshold is your gross salary excluding this allowance.
30% ruling can help
If eligible, the 30% ruling makes ~30% of your salary tax-free. It doesn't change the IND threshold, but boosts your net pay significantly.
Age matters for thresholds
If you turn 30 during the year, the higher threshold applies from your birthday onward. Negotiate timing if you're close to the boundary.
Orientation year advantage
Recent graduates within their search year qualify for the reduced threshold (€3,122/mo), making it easier to get sponsored.