New salary requirements highly skilled migrants, Intra-Corporate Transferees and European Blue Card holders 2026

The salary requirements for highly skilled migrants, Intra-Corporate Transferees (ICT)* and European Blue Card holders for 2026 are as follows**:

  • Highly skilled migrant / ICT ≥ 30 years: EUR 5,942;
  • Highly skilled migrant / ICT < 30 years: EUR 4,357;
  • Reduced salary requirement highly skilled migrant: EUR 3,122;
  • European Blue Card holder: EUR 5,942;
  • Reduced salary requirement European Blue Card holder: EUR 4,754.

*The IND considers a salary meeting the highly skilled migrant threshold as market conform. Deviations are allowed if these are in line with sector standards. The UWV assesses these applications.

**These are the minimum required gross monthly salaries excluding holiday allowance. The salaries for highly skilled migrants, Intra-Corporate Transferees and European Blue Card holders must be at market level at all times and should be paid on a monthly basis.

30% ruling salary norms and income capping 2026

The salary norms and income cap for 2026 for the 30% ruling have now been officially published by the Dutch Tax Authorities.

Salary norm 30% ruling 2026

Below you find the applicable annual taxable salary norms for 2026:

  • More than EUR 48,013 (2025: EUR 46,660);
  • More than EUR 36,497 (2025: EUR 35,468) for employees with a Dutch or foreign qualifying master degree and who are younger than 30 years;
  • No salary norm applies to employees conducting scientific research at certain institutions and doctors in training to become specialists.

Note!
The taxable salary must exceed the amounts mentioned above. For practical reasons, we therefore advise to use the applicable norm plus EUR 1 in the payroll software.

Income cap 2026

As per 1 January 2024, an income cap was introduced. The 30% tax-free allowance will only be applicable up to the regulated maximum remuneration for the public sector, also known as the ‘Balkenende norm’. For 2026, this cap is set at EUR 262,000.

Above this amount, the tax-free 30% reimbursement cannot be applied.

Note!
Transitional law applied under certain conditions until 31 December 2025. As of 1 January 2026, the transitional law will no longer be in effect, which means that the income cap will apply to all employees from that date onwards.

Salary norm and income cap in part-year cases

Both the salary norms and the income cap are applied on a pro rata basis if the 30% ruling between employee and employer does not apply for the entire year.