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🇳🇱 Netherlands

Visa & Residency

EU and EEA citizens move to the Netherlands freely — no visa, no permit, just register at the municipality within 4 months. For non-EU nationals, the Netherlands offers a structured set of pathways designed to attract skilled workers, entrepreneurs, students, and family members.

No visa required

EU/EEA Freedom of Movement

Register at municipality within 4 months

€5,008/mo gross

HSM Salary Threshold (2025)

For workers under 30: €3,672/mo

27% tax-free allowance

30% Ruling Benefit

On qualifying salary; max 5 years

2–4 weeks

Permit Processing Time

Via IND for most employer-sponsored routes

After 5 years

Permanent Residency

Continuous legal residence required

5 years

Path to Citizenship

Plus language (B1) and civic integration requirements

Overview

EU and EEA citizens move to the Netherlands freely — no visa, no permit, just register at the municipality within 4 months. For non-EU nationals, the Netherlands offers a structured set of pathways designed to attract skilled workers, entrepreneurs, students, and family members. The most significant route for professionals is the Highly Skilled Migrant (Kennismigrant) permit, which allows multinational companies and recognised sponsors to fast-track top talent. The 30% ruling — a tax benefit now set at 27% — is available to most qualifying incoming workers and represents one of the most generous expatriate tax breaks in Europe.

Key Takeaways

  • Register at your local gemeente (town hall) within 4 months of arrival — bring passport and proof of address
  • Employer must be a recognised IND sponsor — most large multinationals and scale-ups already hold this status
  • Allows 27% of gross salary to be paid tax-free as an extraterritorial cost reimbursement
  • ICT permit: for employees transferred within a multinational group; requires 3+ months with the company and a salary above the HSM threshold
  • Permanent residency available after 5 continuous years of legal residence with a valid permit
1

EU and EEA Citizens — Free Movement

If you hold an EU or EEA passport (including Switzerland), you have an automatic right to live and work in the Netherlands. There is no visa application, no work permit, and no salary threshold. You simply need to register at your local municipality (gemeente) within 4 months of arrival. The municipality will provide a BSN (citizen service number) — your essential identifier for tax, healthcare, and banking.

  • Register at your local gemeente (town hall) within 4 months of arrival — bring passport and proof of address
  • Receive a BSN (Burgerservicenummer) — required to open a bank account, access healthcare, and pay taxes
  • No minimum salary requirement and no sponsoring employer needed
  • EU nationals may register at the IND (Immigration and Naturalisation Service) for a residence document after 3 months if desired
  • Family members from non-EU countries can accompany you under EU free movement rules
  • After 5 years of continuous legal residence, you can apply for permanent residency
2

Highly Skilled Migrant (Kennismigrant) Permit

The Highly Skilled Migrant permit is the primary route for non-EU professionals moving to the Netherlands for a skilled job. It requires a recognised employer-sponsor (IND-recognised) and a gross salary above the annual threshold. Processing times via the IND are typically 2–4 weeks. The HSM permit is valid for the duration of your employment contract and is renewable.

  • Employer must be a recognised IND sponsor — most large multinationals and scale-ups already hold this status
  • Salary threshold 2025: €5,008/month gross (workers under 30: €3,672/month; recent graduates on orientation year: lower threshold applies)
  • Application submitted by the employer to the IND — individual applicants do not apply directly
  • Permit duration matches the employment contract (maximum 5 years); renewable
  • HSM permit holders can switch employers without losing status if the new employer is also recognised
  • Eligible for the 30% ruling tax benefit (now 27%) if you meet salary and distance criteria
  • Family members receive a dependent residence permit with full right to work
3

The 30% Ruling (Now 27%) — Expatriate Tax Break

The 30% ruling — officially now a 27% tax-free allowance — is one of the most valuable financial benefits available to incoming expat workers in the Netherlands. It allows qualifying employers to pay up to 27% of an employee's gross salary as a tax-free compensatory allowance for extraterritorial costs. It applies for a maximum of 5 years and is available to most HSM and other incoming skilled workers.

  • Allows 27% of gross salary to be paid tax-free as an extraterritorial cost reimbursement
  • Eligibility: employed in the Netherlands, recruited or transferred from abroad, lived more than 150km from the Dutch border for at least 16 of the 24 months prior to starting work
  • Minimum salary requirement applies (€46,107 gross in 2025, excluding the tax-free component)
  • Applied for jointly by employee and employer within 4 months of first working day to receive full benefit; can apply later but retroactive period is lost
  • Maximum duration: 5 years from first working day in the Netherlands
  • Holders can also opt to be treated as partial non-residents, excluding certain foreign income from Dutch taxation
  • The ruling was reduced from 30% to 27% effective January 2027 — those already holding it retain existing terms until expiry
4

Other Permit Types — ICT, Self-Employed, Partner, and Student

Beyond the HSM route, the Netherlands offers a range of additional permit types for different situations. The Intra-Company Transfer (ICT) permit serves multinational transferees, the self-employed (zelfstandige) permit is available for entrepreneurs, and partner and family reunification permits allow dependants of permit holders to join them.

  • ICT permit: for employees transferred within a multinational group; requires 3+ months with the company and a salary above the HSM threshold
  • Orientation Year permit (Zoekjaar): available to recent graduates of top-ranked universities worldwide for 12 months to find work in the Netherlands
  • Self-employed (zelfstandige) permit: requires demonstrating added value to the Dutch economy, viability of the business, and a minimum income level — assessed case by case
  • Partner/family reunification: available to partners and children of permit holders; partners receive a right to work
  • Student visa: required for non-EU students enrolled at a Dutch institution; straightforward application via the institution
  • Asylum and humanitarian routes: available but outside the typical expat pathway
5

Permanent Residency and Dutch Citizenship

After 5 years of continuous legal residency in the Netherlands, most non-EU permit holders can apply for permanent residency (verblijfsvergunning voor onbepaalde tijd). Permanent residency grants the right to work for any employer without a permit and to remain in the Netherlands indefinitely. Dutch citizenship follows after 5 years of legal residency combined with civic integration requirements.

  • Permanent residency available after 5 continuous years of legal residence with a valid permit
  • Requirements: sufficient income (above social assistance level), no criminal record, and passing the civic integration exam (inburgeringsexamen) or holding a qualifying Dutch language diploma
  • Civic integration exam covers Dutch language (A2 minimum for PR, B1 for citizenship) and knowledge of Dutch society (KNS module)
  • Citizenship: available after 5 years of legal residence; requires B1 Dutch language, renunciation of previous nationality in most cases
  • Dual nationality exceptions: citizens of countries where renunciation is impossible or unreasonably difficult may keep their original passport
  • EU citizens are exempt from the civic integration requirement for permanent residency after 5 years
FAQs

Common Questions — Visa & Residency in Netherlands

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