The high-tech market consists of many highly skilled migrants
Highly skilled migrants are a household name for all highly educated migrants. As long as they come from countries that are members of the EU, there are no special requirements. But if they come from a country outside the EU, they can only be employed if they have a residence permit. The Dutch government has drawn up a special arrangement for this group of migrants that is faster and easier than that for other groups, the highly skilled migrant scheme.
From 1 January 2026, the salary requirements for highly skilled migrants are expected to increase, with amounts around €5,942 gross per month for 30+ and €4,357 gross per month for <30 years, plus a reduced threshold of approximately €3,120 gross per month for recent graduates, all excluding 8% vacation pay; the exact figures are partly still provisional, but these amounts are generally expected.
Highly educated foreign employees, or expats, can receive annual tax-free compensation from their employer, up to 30% of their salary. This scheme is intended to compensate them for costs such as traveling and furnishing a home. However, from 1 January 2024, they will gradually receive less tax benefits.
In 2025 and 2026, the tax-free allowance will remain a maximum of 30%. From 2027, this will be reduced to a maximum of 27%. A higher salary threshold will also apply in 2027. A transitional arrangement applies to employees who started using the expat scheme as early as 2023.
The 30% ruling is aimed at foreign employees who work temporarily in the Netherlands and have an income above €46,107 per year. Under certain conditions, they can receive tax-free compensation of up to 30% of their salary for five years, based on a maximum amount of €246,000 per year. The employer is responsible for paying this allowance and for applying for the tax exemption from the tax authorities.
This allowance is a tax benefit for the highly skilled migrant. The employer is responsible for applying for the tax exemption from the tax authorities.
The conditions for obtaining the 30% ruling can be found on the website of the tax authorities. The employer must apply for this arrangement.
In 2025 and 2026, the tax-free allowance will remain a maximum of 30%. From 2027, this will be reduced to a maximum of 27%. A higher salary threshold will also apply in 2027. A transitional arrangement applies to employees who started using the expat scheme as early as 2023. They remain at 30%.
Expats can apply the tax exemption to their salary up to €246,000 per year (amount before 2024), which is the maximum amount under the Top Income Standards Act (WNT). For expats who have received the tax-free 30% allowance since 2022, the ceiling for top salaries will apply from 1 January 2026.
