This guide covers moving to the Netherlands in 2026, step by step: residence permits, registration, tax, health insurance, housing and your first weeks.
What has changed for 2026 and 2027
The single biggest change for anyone planning a move is the 30% ruling: it stays at 30% for 2026, but from 1 January 2027 the maximum tax-free allowance falls to 27% for most people, and the salary thresholds to qualify are rising. If you read elsewhere that the ruling is “being cut to 20%, then 10%”, that phased cut was replaced by the current 30%/27% arrangement — check the date of anything you are reading.
| Change | What it means | When |
|---|---|---|
| 30% ruling maximum falls to 27% | New qualifiers, and those who first qualified from 1 January 2024, move to 27% | 1 January 2027 |
| 30% ruling salary norms indexed | The minimum taxable salary (with a lower norm for under-30s with a qualifying master’s degree) is indexed every year; check the current Belastingdienst figure | Each 1 January |
| 30% ruling salary cap | The allowance only applies to pay up to the Standard for Remuneration Act (WNT) maximum, which is set every year; the cap also applies, from 1 January 2026, to people who started before 2023 | Set annually |
| Partial non-resident tax status abolished | No longer available to new 30% ruling users; transitional use runs to the end of the 2026 tax year for those already using it in 2023 | 1 January 2025 (transition ends after 2026) |
| Highly skilled migrant salary thresholds indexed | €5,942 (30+), €4,357 (under 30), €3,122 (reduced criterion) a month | 1 January 2026 |
| IND fees increased | Fees re-indexed; a highly skilled migrant application now costs €423 | 1 January 2026 |
| Holiday accommodation VAT | Hotels and short stays now charged at 21% VAT (previously 9%) — relevant if you start in temporary accommodation | 1 January 2026 |
Callout — watch the 2027 salary norm. From 1 January 2027, an additional increase in the 30% ruling salary norms applies for employees who started on or after 1 January 2024. Confirm the final figures with the Belastingdienst (Dutch Tax Administration) or a tax adviser before you accept an offer that sits close to the line.
Read more: Taxes for Expats Living in the Netherlands
Do you need a visa or residence permit?
It depends entirely on your nationality. EU, EEA and Swiss citizens have free movement and do not need a residence permit; non-EU nationals, including British citizens since Brexit, need a permit to live and work in the Netherlands for more than 90 days.
| Your nationality | Permit needed to live and work? | What you must do |
|---|---|---|
| EU / EEA / Swiss | No | Register with your municipality within 5 days if staying more than 4 months |
| British (arrived after Brexit) | Yes | Apply for a residence permit through a route such as highly skilled migrant, self-employed or family |
| American | Yes | Same routes as other non-EU nationals, plus the Dutch-American Friendship Treaty (DAFT) for the self-employed |
| Other non-EU (e.g. Indian, South African, Australian) | Yes | Usually a highly skilled migrant permit via an employer; some nationalities also need an entry visa (MVV) |
Callout — British readers. Many older UK-focused articles still describe free movement. That ended for new arrivals after the Brexit transition period. Unless you have another EU passport, plan on needing a permit. Our dedicated Moving to the Netherlands from the UK: Complete Checklist covers the UK-specific steps.
The main residence routes compared
For most non-EU professionals, the highly skilled migrant (kennismigrant) permit is the fastest and most common route, because the employer handles the application and no labour-market test applies. Other routes suit graduates, entrepreneurs, Americans and family members.
Salary thresholds (gross per month, excluding 8% holiday allowance)
| Route | 2026 monthly salary requirement |
|---|---|
| Highly skilled migrant, aged 30 and over | €5,942 |
| Highly skilled migrant, under 30 | €4,357 |
| Highly skilled migrant, reduced salary criterion (e.g. recent graduates) | €3,122 |
| EU Blue Card | €5,942 |
| EU Blue Card, reduced salary criterion | €4,754 |
Application fees (IND, 2026)
| Permit | First application fee |
|---|---|
| Highly skilled migrant | €423 |
| EU Blue Card | €423 |
| Self-employed (including DAFT) | €423 |
| Orientation year (search year for graduates) | €254 |
| Family member (partner or adult child) | €254 |
| Child under 18 joining a parent | €85 |
| Study | €254 |
| Permanent residence / EU long-term residence | €254 |
| Route | Best for | Key condition |
|---|---|---|
| Highly skilled migrant | Employees with a job offer | Employer must be an IND-recognised sponsor and meet the salary threshold |
| EU Blue Card | Graduates who may later move within the EU | Higher-education qualification and a contract of at least six months |
| Orientation year | Recent graduates of Dutch or top-ranked foreign universities | Apply within three years of graduating; job-search year with free access to work |
| Self-employed | Freelancers and founders | Business must serve an essential Dutch interest (points-based assessment) |
| DAFT | US citizens starting a business | Investment in a Dutch business; simpler test than the standard self-employed route |
| Family | Partners and children of residents | Sponsor must meet the income requirement |
Deep dives: Netherlands Highly Skilled Migrant Visa: Requirements & Application · How to Get Residency in the Netherlands
Callout — the permit is tied to your sponsor. As a highly skilled migrant, you can only work for a recognised sponsor. If you lose your job, you have a search period of up to three months (six months if your job ended on or after 22 May 2026 and you had held the permit for at least two years) to find a new sponsor-employer before your permit is affected. Confirm the exact rules with the IND (Immigration and Naturalisation Service) at the time.
If your situation is complex (a previous refusal, a family member who does not meet the income test, or a self-employed application), it is worth speaking to a specialist: browse immigration and visa lawyers in the Netherlands or read How to Find an Immigration Lawyer in the Netherlands.
Step-by-step: your first 90 days
The order matters: residence permit, then municipal registration (BSN), then bank account, health insurance and DigiD. Almost every other service in the Netherlands asks for your BSN, so registration is the step that unlocks everything else.
| Step | When | Why it matters |
|---|---|---|
| 1. Secure a job offer or permit route | Before you move | Your employer or route determines which permit you apply for |
| 2. Gather and legalise documents | Before you move | Birth and marriage certificates often need an apostille and a certified translation |
| 3. Arrange a registrable address | Before or on arrival | You cannot register with the municipality without an address you are allowed to register at |
| 4. Register with the municipality (BRP) | Within 5 days of arrival (if staying more than 4 months) | You receive your BSN (citizen service number) |
| 5. Collect your residence permit | On or shortly after arrival | Usually from an IND desk or expat centre |
| 6. Open a Dutch bank account | After BSN | Needed for salary, rent and direct debits |
| 7. Take out Dutch health insurance | Once you are resident or working | Mandatory; cover is backdated to the start date, and so is the premium |
| 8. Apply for DigiD | After registration | Your government login for tax, benefits and healthcare |
| 9. Register with a GP (huisarts) | As soon as possible | The GP is the gateway to almost all non-emergency care |
| 10. Exchange your driving licence if needed | Within the deadline for your licence type | See the driving section below |
Related guides: How to Open a Bank Account in the Netherlands · How to Register for Healthcare in the Netherlands · Certified Translation Services in the Netherlands
Callout — registration addresses. Some short-stay rooms and holiday lets cannot be used for municipal registration. Before signing anything, ask the landlord in writing whether you may register (inschrijven) at the address. Without registration, you have no BSN, and without a BSN you will struggle to be paid or insured.
Tax: what expats actually pay
Dutch income tax is progressive, with three bands in 2026: 35.75%, 37.56% and 49.50%. These rates include national insurance contributions for people below state pension age.
| 2026 taxable income (box 1) | Rate |
|---|---|
| Up to €38,883 | 35.75% |
| €38,883 to €78,426 | 37.56% |
| Above €78,426 | 49.50% |
| Other taxes | 2026 figure |
|---|---|
| Box 3 (savings and investments) | 36% on deemed return, with an exempt amount of €59,357 per person |
| Standard VAT | 21% |
| Reduced VAT (food, many essentials) | 9% |
| Corporate income tax (BV) | 19% up to €200,000 profit; 25.8% above |
Tax credits (heffingskortingen) reduce the amount most people actually pay, so your effective rate will be lower than the headline band. Read the full breakdown in Taxes for Expats Living in the Netherlands, and if you have income or assets in more than one country, consider an expat tax adviser in the Netherlands (see also Expat Tax Advisers in the Netherlands).
The 30% ruling (expat ruling) in detail
The 30% ruling lets your employer pay up to 30% of your salary as a tax-free allowance for five years, if you were recruited from abroad and meet the salary norm. It is now officially called the expat ruling, and it is the main reason Dutch net salaries can look competitive for new arrivals.
| Rule | 2026 | 2027 |
|---|---|---|
| Maximum tax-free allowance | 30% | 27% (30% only for those who qualified before 1 January 2024) |
| Salary norm (taxable salary, excluding the allowance) | Indexed each year; see the Belastingdienst table | Additional increase for those who started from 2024; confirm final figure |
| Reduced norm (under 30 with qualifying master’s) | Lower norm, indexed each year | Confirm final figure |
| Salary cap on which the allowance can apply | WNT maximum, set each year | WNT maximum, set each year |
| Maximum duration | 5 years (60 months) | 5 years |
Who keeps what during the transition:
| When you first qualified | Your maximum |
|---|---|
| Before 1 January 2024 | 30% for the rest of your ruling period |
| From 1 January 2024 to 31 December 2026 | 30% for 2024 to 2026, then 27% from 2027 |
| From 1 January 2027 | 27% |
Callout — the 150 km rule. To qualify, you must have lived more than 150 km from the Dutch border for more than two-thirds of the 24 months before you start work in the Netherlands (at least 16 of those 24 months). Residents of nearby parts of Belgium and Germany usually do not qualify.
Callout — the percentage is a maximum, not a guarantee. If your salary only just clears the norm, your employer may only be able to pay a lower percentage tax-free, because the taxable part must stay above the norm. Ask for the calculation in writing before signing.
Health insurance and healthcare
If you live or work in the Netherlands, you must take out Dutch basic health insurance (basisverzekering) from a Dutch insurer. The compulsory annual excess (eigen risico) is €385 per adult in 2026, unchanged from 2025.
| Item | 2026 figure |
|---|---|
| Compulsory excess (eigen risico) | €385 per year, per adult |
| Average basic premium | Set by each insurer; compare policies, as premiums for the same basic cover vary |
| Children under 18 | Insured free of charge on a parent’s policy |
| Deadline to arrange cover | Government guidance gives four months from your residence permit taking effect; cover and premium are backdated to the start date |
Callout — sources disagree on 2027. Plans to lower the eigen risico in future years have been discussed. Until a change is confirmed in law, budget for €385 and check the latest position with your insurer.
Basic cover is mandatory, but it does not include most dental care for adults, many physiotherapy sessions or cover outside Europe at Dutch rates. Many expats add a supplementary policy, and some keep international private medical insurance for travel or care in their home country. Compare options in Health Insurance for Expats in the Netherlands, learn how the system works in Healthcare in the Netherlands for Expats, or browse insurance specialists in the Netherlands.
Housing: renting under the new rules
Most expats rent, and the rental market is split into three regulated tiers by a points system (WWS), introduced in its current form by the Affordable Rent Act of 2024. The number of points your home scores decides how much rent the landlord may legally charge.
| Tier | WWS points | 2026 rent rule | Maximum annual increase |
|---|---|---|---|
| Social housing | 143 or fewer | Regulated maximum rent; long waiting lists | Capped by law each year |
| Mid-rent (middenhuur) | 144 to 186 | Starting rent capped by points for leases signed from 1 July 2024; the maximum is indexed each year | Capped by law each year |
| Free sector (vrije sector) | 187 or more | Rent freely agreed | Capped by law each year |
Callout — supply is tight. Since the Affordable Rent Act, a number of private landlords have sold properties rather than rent them under the mid-rent caps, which has reduced choice in the large cities. Start your search early, budget for temporary accommodation and never pay a deposit before you have viewed the property and seen a contract.
Full detail: Renting in the Netherlands: Complete Expat Guide. An English-speaking agent can save weeks in a competitive city; see How to Find an English-Speaking Estate Agent in the Netherlands, or browse housing and real estate agents in our directory.
Cost of living and moving costs
Budget for three separate cost buckets: one-off immigration and moving costs, set-up costs in your first month, and ongoing monthly living costs. Housing is by far the largest ongoing cost, especially in Amsterdam, Utrecht and The Hague.
| One-off cost | Typical figure (2026) |
|---|---|
| Highly skilled migrant permit (IND) | €423 |
| Partner permit (IND) | €254 |
| Child under 18 permit (IND) | €85 |
| Rental deposit | Commonly one to two months’ rent (check your contract) |
| Document legalisation and translation | Varies by country and number of documents |
| International removal | Varies widely by volume and origin |
| Ongoing monthly cost | 2026 figure |
|---|---|
| Basic health insurance | Varies by insurer and policy |
| Health insurance excess | €385 per year, payable as you use care |
| Rent | Depends on tier and city (see housing table above) |
For city-by-city budgets, see Cost of Living in the Netherlands for Expats. For removal quotes and shipping, read How Much Does It Cost to Move to the Netherlands? and Best International Moving Companies for the Netherlands, or browse relocation services.
Work, business and English-speaking jobs
English is widely used in international companies, technology, research and logistics, but Dutch is still expected in many public-facing, healthcare and government roles. If you are job-hunting, target employers that are already IND-recognised sponsors, as they can hire non-EU staff quickly.
| Situation | Where to start |
|---|---|
| Employee with a job offer | Working in the Netherlands as an Expat |
| Searching for English-language roles | Jobs for English Speakers in the Netherlands |
| Freelancer or founder | How to Start a Business in the Netherlands as a Foreigner |
| Need bookkeeping or VAT returns | Browse accountants in the Netherlands |
| Need recruitment help | Browse employment services |
Schools, driving and daily life
Families should apply to international schools early, as many have waiting lists; Dutch state schools are free, teach in Dutch and are a realistic option for younger children. See International Schools in the Netherlands and our education directory.
Driving licences: EU and EEA licences remain valid. UK licence holders can usually exchange their licence for a Dutch one without a test, but may only drive on the UK licence for a limited period after becoming resident (185 days), so exchange it in good time; a health certificate may be needed in some cases. Rules for other countries vary, and some holders of the 30% ruling have historically been able to exchange their licence without a test. Because official and secondary sources describe these exceptions differently, confirm your eligibility with the RDW (Netherlands Vehicle Authority) before you rely on it.
| Licence | Can you exchange without a test? | Deadline |
|---|---|---|
| EU / EEA | Not required, but optional | No exchange deadline (renewal rules apply) |
| UK | Usually yes; confirm with RDW | Exchange before your 185 days of driving on the UK licence run out |
| Other non-EU | Depends on country and on 30% ruling status | Confirm with RDW |
Details: Driving in the Netherlands as a Foreigner · How to Exchange a UK Driving Licence in the Netherlands · transport and utilities directory
Where to live
Amsterdam has the largest international community but the most expensive and competitive housing; Utrecht, The Hague, Rotterdam, Eindhoven and Haarlem are the most common alternatives for expats. Your choice usually comes down to commute, budget and whether you need an international school nearby.
| City | Best known for | Trade-off |
|---|---|---|
| Amsterdam | Largest expat job market, international schools | Highest rents, fiercest competition |
| The Hague | International organisations, embassies, many international schools | Quieter social scene |
| Rotterdam | Port, logistics, architecture | More industrial feel in some districts |
| Utrecht | Central location, university city | Tight housing market |
| Eindhoven | Technology and engineering employers | Smaller city, fewer English-language amenities |
| Haarlem | Close to Amsterdam, historic centre | Commuter prices |
Compare neighbourhoods in Best Places to Live in the Netherlands, and find community groups in our lifestyle and community directory.
Honest downsides to plan for
The Netherlands is efficient and English-friendly, but housing shortages, a shrinking tax incentive and a demanding first month of paperwork catch many new arrivals off guard.
- Housing: The single most common source of stress. Expect competition, fast decisions and the need for a registrable address.
- The 30% ruling is getting smaller: From 2027, most new arrivals receive a maximum of 27%, and the salary norm is rising. Do not build your budget on outdated 30% figures.
- Health insurance excess: €385 a year before most care is covered, on top of the monthly premium.
- Bureaucracy in sequence: Without a BSN you cannot easily be paid, insured or open a bank account, so one delay can hold up everything.
- Weather and language: Grey winters and Dutch as the language of local government letters both take adjustment.
For a fuller picture, read What Is It Like Living in the Netherlands as an Expat? and Is the Netherlands a Good Place to Live?.
Frequently asked questions
