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19 December 2025

Netherlands announces new salary requirements for highly skilled workers effective 1 January 2026

On 18 December 2025, the Dutch Ministry of Social Affairs and Employment announced revised salary requirements for knowledge migrants (i.e., highly skilled workers) who seek to work in the Netherlands. The revised thresholds will go into effect on 1 January 2026. Reduced salary thresholds will apply to recent graduates from Dutch or recognized foreign institutions who apply within three years of graduation, as well as individuals who previously held a search-year permit in the Netherlands.

A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.

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Attachment

Full text of Tax Alert

Document ID: 2025-2570

 

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