Netherlands

Residency route coverage

Residency route coverage
Route familyRoutesCoverage
Investment

Recorded; none currently open

Recorded; none currently open as of 2026-08-09[12][17][19]
The Netherlands has no open investment-family route. The only route in this family is the admission scheme for foreign investors (the 'vermogende vreemdeling' ground of Vb 2000 art. 3.29a), recorded with status closed from 17 April 2024. Coverage is 'routes_documented' rather than 'no_qualifying_route' because a route record exists and answers the reader question 'what happened to it'; the absence of any open route is the note, not a missing entry. The IND's index of residence purposes lists no investment route.
Remote work

No routes recorded

No qualifying route as of 2026-08-09[8][17]
The Netherlands has no digital-nomad, remote-worker or teleworker permit. The IND's index of residence purposes covers every Dutch residence purpose across ten categories and lists none, and the fee schedule – a separate list of every chargeable residence purpose – contains none either. Work done for an employer or clients abroad is not a purpose of stay in Dutch law: someone working remotely from the Netherlands has to qualify under another family, most often as self-employed or through family.
Passive income

No routes recorded

No qualifying route as of 2026-08-09[8][17]
The Netherlands has no retirement, pensioner, passive-income or financially-independent-person permit. The IND's index of residence purposes covers 55 permit pages and lists none, and the fee schedule – a separate list of every chargeable residence purpose – contains none either. There is a residual "other residence permits" page, but permits granted under it are individual-case decisions with no published conditions, so there is nothing there to apply for on private means.
EntrepreneurRoutes recorded
Three instruments: the Vb 2000 art. 3.30(1)-(2) self-employed permit assessed against the RVO points system, the art. 3.30(6) start-up permit worked with an RVO-listed facilitator, and the self-employed permit as applied under the Dutch-American Friendship Treaty and the Dutch-Japanese Trade Treaty, which substitutes a substantial-capital test for the essential-Dutch-interest test. The treaty route is recorded separately because its qualifying test and its capital threshold differ, even though the IND issues the same permit and charges the same fee.
WorkRoutes recorded as of 2026-08-09[8][17]
StudyRoutes recorded as of 2026-08-09[8][17]
FamilyRoutes recorded as of 2026-08-09[8][17]

Country facts

Identity

Identity
Local nameNederland
ISO codeNLD
RegionEurope
CurrencyEUR as of 2026-08-09[5]
Official languagesnl as of 2026-08-09[5]

Memberships

Memberships
Memberships
    • Bloc: EU
    • Member: Yes as of 2026-08-09[5]
    • Since: 1958-01-01 as of 2026-08-09[5]
      Founding member of the European Communities.
    • Bloc: EEA
    • Member: Yes as of 2026-08-09[4]
      EEA membership asserted via EU membership: EEA Agreement art. 128 obliges an acceding EU state to apply for EEA participation; EU membership and accession date confirmed separately, source nl-eu-country-profile.
    • Bloc: Schengen
    • Member: Yes as of 2026-08-09[5]
    • Since: 1995-03-26 as of 2026-08-09[5]
    • Bloc: Eurozone
    • Member: Yes as of 2026-08-09[5]
    • Since: 1999-01-01 as of 2026-08-09[5]

Permanent residence

Permanent residence
Qualifying years5 as of 2026-05-20[14]
Language requirementA2 as of 2026-05-20[14]
Civic integration exam passed at CEFR level A2 or higher, unless exempt.
Integration requirementYes as of 2026-05-20[14]
The civic integration exam (inburgeringsexamen) is the integration condition; exemptions exist.
Income requirement1 × IND required amount for a single person, gross per month including holiday allowance per month as of 2026-07-13[14][15]
Independent, sustainable and sufficient income. Where the applicant shows their own income the IND applies the single-person required amount (EUR 1,766.77 gross per month including holiday allowance for 1 July – 31 December 2026); higher amounts apply where a family member shows the income.
Absence rules
  • maximum consecutive absence · 6 months · to keep the permit as of 2026-07-20[10]
    The IND may find main residence moved abroad after more than 6 continuous months outside the Netherlands. The IND counts the six months per calendar year and does not add separate periods together.
  • maximum consecutive absence · 4 months · to keep the permit as of 2026-07-20[10]

Citizenship

Citizenship
Years to naturalisation5 as of 2026-07-14[11]
of which on permanent residenceNot applicable[11]
No period on permanent-resident status is required: a temporary residence permit for a non-temporary purpose of stay, an EU long-term resident permit, a permanent permit or residence under EU law all qualify at the time of application and at the ceremony.
Dual citizenshiprestricted as of 2026-07-14[11]
Language requirementA2 as of 2026-07-14[11]
Civic integration exam at CEFR level A2 or higher; exemptions exist.
Citizenship test requiredYes as of 2026-07-14[11]

Tax

Tax
Tax-residency day thresholdNot applicable[1]
Dutch tax law fixes no day-count threshold. AWR art. 4(1): 'Waar iemand woont … wordt naar de omstandigheden beoordeeld' – where a person resides is assessed on the facts and circumstances.
Other tax-residency triggersRecorded at the source, but not reducible to a single value[1]
Headline income tax rate49.50% as of 2026-08-09[2]
Income tax structureprogressive as of 2026-08-09[2]
Net-wealth taxNot established from a qualifying source
Inheritance or estate taxNot established from a qualifying source
Special tax regimes
    • Name: expatregeling (30%-regeling)
    • Status: Active
    • Type: impatriate
    • How the regime works: base exclusion
    • Headline rate: 30% as of 2026-08-09[3]
    • Duration (years): 5 as of 2024-10-10[6]
      Maximum five years. Sourced from a government.nl page last modified 2024-10-10 – older than 12 months and therefore carried with an explicit staleness caveat; re-verify.

    • Employer-applied facility: the employer applies to the Belastingdienst for a beschikking. Conditions are a specific-expertise test and the 'ingekomen werknemer' definition. The Belastingdienst's current name for the facility is 'expatregeling'; it is still widely published as the 30% ruling. Status active per nl-belastingdienst-expatregeling and nl-businessgov-30-27, both consulted 2026-08-09.

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Reference figures

Reference figures
IND required amount for a single person, gross per month including holiday allowance
  • Local name: normbedrag alleenstaande / bruto winst per maand (met vakantiegeld)
  • Amount: EUR 1,766.77 per month as of 2026-07-13[15][20]
    Valid 1 July 2026 up to and including 31 December 2026; the IND publishes the same figure as the required gross profit per month for the self-employed permit and as the single-person amount for a permanent residence permit. Legal basis: Vb 2000 art. 3.74, which ties sufficiency of means to the statutory minimum wage including holiday allowance under the Wet minimumloon en minimumvakantiebijslag.
  • Period: month
  • Reset: ad hoc
  • Officially published figure: Yes
IND required amount for a married, registered or cohabiting couple, gross SV salary per month including holiday allowance
  • Local name: normbedrag echtparen en samenwonenden / bruto sv-loon per maand (met vakantiegeld)
  • Amount: EUR 2,523.96 per month as of 2026-07-13[15][20]
    Valid 1 July 2026 up to and including 31 December 2026 (gross SV salary without holiday allowance: EUR 2,337.00). The IND publishes this same figure as the sponsor income requirement for residence with a partner, as the required amount for paid employment and seasonal work, and as the trainee amount. Legal basis: Vb 2000 art. 3.74, which ties sufficiency of means to the statutory minimum wage including holiday allowance under the Wet minimumloon en minimumvakantiebijslag.
  • Period: month
  • Reset: ad hoc
  • Officially published figure: Yes
Salary criterion, highly skilled migrant aged 30 or over
  • Local name: salariscriterium kennismigrant 30 jaar of ouder
  • Amount: EUR 5,942 per month as of 2026-07-13[15]
  • Period: month
  • Reset: annual
  • Officially published figure: Yes
Salary criterion, highly skilled migrant under 30
  • Local name: salariscriterium kennismigrant jonger dan 30 jaar
  • Amount: EUR 4,357 per month as of 2026-07-13[15]
  • Period: month
  • Reset: annual
  • Officially published figure: Yes
Reduced salary criterion, highly skilled migrant
  • Local name: verlaagd salariscriterium kennismigrant
  • Amount: EUR 3,122 per month as of 2026-07-13[15]
  • Period: month
  • Reset: annual
  • Officially published figure: Yes
Salary criterion, European Blue Card
  • Local name: salariscriterium Europese blauwe kaart
  • Amount: EUR 5,942 per month as of 2026-07-13[15]
  • Period: month
  • Reset: annual
  • Officially published figure: Yes
Reduced salary criterion, European Blue Card
  • Local name: verlaagd salariscriterium Europese blauwe kaart
  • Amount: EUR 4,754 per month as of 2026-07-13[15]
  • Period: month
  • Reset: annual
  • Officially published figure: Yes
IND required amount for study at a university or institute of higher professional education
  • Local name: normbedrag studie hbo of universiteit
  • Amount: EUR 1,130.77 per month as of 2026-07-13[15]
  • Period: month
  • Reset: annual
  • Officially published figure: Yes

Changes

Recent changes

Recent changes
2026-05-22Job-search period after losing employment extended from 3 to 6 months for holders of two years or more. The IND states on each affected route page that a person who lost their job on or after 22 May 2026 and has held the permit for two years or longer is given a maximum of 6 months to find new work, instead of the previous flat 3 months; the same 6-month period applies to victims of labour exploitation. Losses before 22 May 2026 keep the 3-month period regardless of how long the permit has been held. The search period can never run past the permit's own expiry and starts on the day the contract ends; if it passes without a new employer registering the holder, the IND may revoke the permit.
Affects: Highly skilled migrant, Residence permit researcher (Directive (EU) 2016/801), Single Permit (GVVA), Paid employment: residence permit only[9][13][16][18]
2026-06-12Permanent asylum residence permits closed to new applications. The IND states that from 12 June 2026 a permanent asylum residence permit can no longer be applied for. Recorded because it is a dated, material change to the Dutch settlement landscape inside the 24-month window; no asylum route is documented in this record, so no route is marked as affected. The IND's own permanent-asylum-residency page carries the statement. What replaces the closed route is not yet confirmed.[17]

Pending changes

Pending changes
2027-01-01The expat facility (30%-regeling) tax-free share falls from 30% to 27% of wages, and the income standard rises from EUR 46,107 to EUR 50,436 (from EUR 35,048 to EUR 38,388 for employees under 30 holding a master's degree). RVO states the effective date is not yet final and depends on passage through both houses of parliament and publication in the Staatsblad or Staatscourant.
Affects: country-core[3]
2028-06-01The residence permit for essential start-up personnel is a pilot project that the IND states runs from 1 June 2021 to 1 June 2028. Unless it is extended or converted into a standing scheme, the route closes on that date. No instrument extending the pilot has been identified; the IND page states the end date and tells employees to change purpose of stay when the pilot ends.
Affects: Residence permit for essential start-up personnel[7]

Verification

Verification
Sources cited20
of which official (tier 1)20
Oldest as-of date2024-10-10
Newest as-of date2026-08-09
Reviewed on2026-08-11
Schema version1.1

Sources

  1. [1] Algemene wet inzake rijksbelastingen, artikel 4 (consolidated text)
    Ministerie van Binnenlandse Zaken en Koninkrijksrelaties / overheid.nl (wetten.overheid.nl) · statute · Tier 1 · Accessed 2026-08-09
  2. [2] Box 1: uitleg en tarieven (2026 income tax brackets)
    Belastingdienst (Netherlands Tax Administration) · official portal · Tier 1 · Accessed 2026-08-09
  3. [3] 30% ruling: compensation for expats down to 27% (amendment notice)
    Rijksdienst voor Ondernemend Nederland (RVO) / business.gov.nl · official guidance · Tier 1 · Accessed 2026-08-09 · Archived copy
  4. [4] Agreement on the European Economic Area, consolidated text (CELEX 21994A0103(01))
    Publications Office of the European Union (EUR-Lex) · official portal · Tier 1 · Accessed 2026-08-09
  5. [5] Netherlands – EU country profile (membership, Schengen and euro-area dates)
    European Union (europa.eu) · official portal · Tier 1 · Accessed 2026-08-09 · Archived copy
  6. [6] 30% facility for highly educated foreign employees (expats)
    Ministerie van Algemene Zaken / Ministerie van Financien (government.nl) · official guidance · Tier 1 · Published 2024-10-10 · Accessed 2026-08-09
  7. [7] Residence permit for essential start-up personnel – pilot conditions and permit terms
    Immigratie- en Naturalisatiedienst (IND) · official portal · Tier 1 · Published 2026-06-03 · Accessed 2026-08-09
  8. [8] Fees: costs of an application (leges)
    Immigratie- en Naturalisatiedienst (IND), Ministry of Justice and Security · fee schedule · Tier 1 · Published 2026-06-12 · Accessed 2026-08-09 · Archived copy
  9. [9] Highly skilled migrant – conditions, salary criterion and permit terms
    Immigratie- en Naturalisatiedienst (IND) · official portal · Tier 1 · Published 2026-07-28 · Accessed 2026-08-09
  10. [10] Main residency – when the IND considers main residence moved abroad
    Immigratie- en Naturalisatiedienst (IND), Ministry of Justice and Security · official guidance · Tier 1 · Published 2026-07-20 · Accessed 2026-08-09 · Archived copy
  11. [11] Becoming a Dutch national through naturalisation – conditions
    Immigratie- en Naturalisatiedienst (IND), Ministry of Justice and Security · official portal · Tier 1 · Published 2026-07-14 · Accessed 2026-08-09 · Archived copy
  12. [12] Admission scheme for foreign investors abolished (news item)
    Immigratie- en Naturalisatiedienst (IND), Ministry of Justice and Security · official guidance · Tier 1 · Accessed 2026-08-09
  13. [13] Paid employment: residence permit only – conditions and permit terms
    Immigratie- en Naturalisatiedienst (IND) · official portal · Tier 1 · Published 2026-08-04 · Accessed 2026-08-09
  14. [14] Permanent residence permit – conditions
    Immigratie- en Naturalisatiedienst (IND), Ministry of Justice and Security · official portal · Tier 1 · Published 2026-05-20 · Accessed 2026-08-09 · Archived copy
  15. [15] Required amounts income requirements (normbedragen)
    Immigratie- en Naturalisatiedienst (IND), Ministry of Justice and Security · official portal · Tier 1 · Published 2026-07-13 · Accessed 2026-08-09 · Archived copy
  16. [16] Residence permit researcher (Directive (EU) 2016/801) – conditions and permit terms
    Immigratie- en Naturalisatiedienst (IND) · official portal · Tier 1 · Published 2026-08-04 · Accessed 2026-08-09
  17. [17] Residence permits – full index of Dutch residence purposes
    Immigratie- en Naturalisatiedienst (IND), Ministry of Justice and Security · official portal · Tier 1 · Accessed 2026-08-09 · Archived copy
  18. [18] Single Permit: GVVA – conditions, labour market test and permit terms
    Immigratie- en Naturalisatiedienst (IND) · official portal · Tier 1 · Published 2026-08-04 · Accessed 2026-08-09
  19. [19] Staatsblad 2024, 83 – Besluit van 9 april 2024 (afschaffing verblijfsgrond vermogende vreemdelingen)
    Ministerie van Justitie en Veiligheid / Staatsblad · gazette · Tier 1 · Published 2024-04-16 · Accessed 2026-08-09
  20. [20] Vreemdelingenbesluit 2000, artikel 3.74 (voldoende middelen van bestaan; consolidated text)
    Ministerie van Binnenlandse Zaken en Koninkrijksrelaties / overheid.nl (wetten.overheid.nl) · statute · Tier 1 · Accessed 2026-08-09

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