Income criteria

Salary criteria for highly skilled migrants, intra-corporate transferees (ICT) and the 30% ruling (2026)

Each year the salary criteria for highly skilled migrants, intra-corporate transferees (ICT) and the 30% ruling change. Employers face higher minimum salaries and stricter conditions. Below is a short overview of the main amounts and points to note.

The new fees for applying for recognised sponsor status are €5,080 for large companies and €2,539 for small companies (up to 50 employees).

• Highly skilled migrant aged 30 or older: €5,942 gross per month (excluding 8% holiday allowance)
• Highly skilled migrant under 30: €4,357 gross per month (excluding 8% holiday allowance)
• Reduced salary criterion (orientation year for highly educated persons): €3,122 gross per month (excluding 8% holiday allowance)

• EU Blue Card: €5,942 gross per month (excluding 8% holiday allowance)
• Reduced salary criterion for the EU Blue Card: €4,754 gross per month (excluding 8% holiday allowance)

The reduced criterion applies to graduates who have completed a higher education programme. It also applies when changing employers.

The standard salary criterion for an EU Blue Card is the same as the one for highly skilled migrants aged 30 and older.

The IND counts expense allowances and fixed supplements, such as a 13th month, provided that:

• the allowances and supplements are included in the employment contract
• the allowances and supplements are paid every month into a bank account in the highly skilled migrant’s name

The following salary components do not count:

• holiday allowance
• the value of wages paid in kind
• irregular pay that is not certain to be paid, such as overtime pay, tips and payments from funds

• Standard salary requirement: €48,013 gross per year
• Reduced salary requirement (employee under 30 with a Dutch master’s degree or a comparable foreign master’s degree): €36,497 gross per year

Questions about a work or residence permit for your employee?