Netherlands
Administered by the IND, the Immigration and Naturalisation Service. Most work routes run through employers registered as recognised sponsors, which makes the employer's status as important as your own qualifications.
In force
MVV and the combined application
To stay longer than 90 days you usually need a residence permit, and most nationalities also need an MVV — a provisional residence permit that lets you travel in as a prospective resident rather than a tourist.
You apply for both at once under the TEV procedure. Your sponsor in the Netherlands normally files it; without a sponsor you can apply yourself from abroad through a Dutch embassy or consulate. The IND's decision period is 90 days, though it often decides faster. Once granted you have three months to collect the MVV, then you collect the residence permit itself at an IND desk after you arrive.
The IND advises against being in the Netherlands while the application is pending.
Official source: ind.nl
In force, reset 1 January each year
Highly skilled migrant salary thresholds
The kennismigrant route admits non-EU professionals on salary alone — no diploma requirement, no labour market test, no separate work permit. The catch is that your employer must already be an IND-recognised sponsor, and the salary has to clear a threshold that resets every January.
Gross per month for 2026, excluding the 8% holiday allowance
| Aged 30 or over | €5,942 |
| Under 30 | €4,357 |
| Reduced criterion, recent graduates | €3,122 |
| EU Blue Card | €5,942 |
| EU Blue Card, reduced | €4,754 |
The salary must also be market-conform, which the IND assesses separately. Applying the expat tax ruling does not lower the threshold.
The 2027 figures had not been published when this page was last checked. They appear in the Staatscourant in December and then on ind.nl. An offer signed in late 2026 but filed in January 2027 has to meet the 2027 amount. The government has also proposed raising these thresholds by more than the usual indexation, which had not passed the Senate.
Official source: ind.nl required amounts
Changes 1 January 2027
Expat tax ruling, from 30% to 27%
Employees recruited from abroad can receive part of their salary free of Dutch tax as a cost reimbursement, for a maximum of five years. From 1 January 2027 the maximum rate drops from 30% to 27%, and the minimum salary needed to qualify rises. The benefit is capped at the WNT norm, €262,000 in 2026.
This is a tax rule administered by the Belastingdienst, not an immigration rule, and its salary test is a different figure from the IND threshold above. People whose ruling started before 2024 may fall under transitional arrangements.
Official source: business.gov.nl
In force
Naturalisation
To become Dutch by naturalisation you must be 18 or over, have lived in the Kingdom for five consecutive years on a valid permit, hold a permanent permit or one with a non-temporary purpose, and pass the civic integration exam at level A2. Three years is enough if you have lived with a Dutch partner.
You must not have had a significant criminal penalty in the previous five years, and in principle you are expected to give up your existing nationality, with exceptions. The fee was €1,139 in 2026 and the IND has twelve months to decide. You become Dutch at the ceremony, not on the decision.
Some people with Dutch family or birth connections qualify for the option procedure instead, which is cheaper, faster and has no exam.
Official source: ind.nl Dutch citizenship