Highly Skilled Migrant and European Blue Card
2026 Salary Thresholds
The income thresholds for 2026 have been published. The gross monthly salary thresholds are indexed annually and apply to applications submitted as of 1 January 2026.
Updated 2026 salary thresholds
As of 1 January 2026, the salary thresholds for Highly Skilled Migrants (HSM) will change to the following gross monthly amounts (excluding 8% holiday allowance). The age-based salary thresholds also apply to Intra-Corporate Transferee (ICT) Directive residence permit applications.
*conditions apply.
The gross monthly salary and any allowances that may be included toward meeting the threshold must be contractually agreed, fixed, guaranteed, and paid directly to the employee’s personal bank account. In addition, the salary and allowances must be in line with market standards.
Change of employer notifications
For employees starting with a new employer after 31 December 2025,
the 2026 salary thresholds apply — even if the IND is notified of the
change of employer before 1 January 2026.
Proposed changes to the salary thresholds
In July 2025, the Dutch government proposed measures to tighten the
Highly Skilled Migrant (HSM) scheme, following the adopted amendments to tighten the European Blue Card scheme. Key proposals include:
• increasing the salary thresholds for all (age) groups; and
• restricting the period during which employees may benefit from the lowered salary criteria.
In November 2025, the newly installed Dutch Parliament signalled that
the proposed tightening of the HSM scheme — including the higher salary
thresholds — requires further consideration. It therefore remains to be
seen whether the proposed changes will ultimately be implemented.
Deloitte will continue to monitor political developments on this topic and is available to assess the potential implications for your recruitment and mobility strategies.
