🇳🇱 Netherlands Highly Skilled Migrant Guide
Your complete guide to applying for the Highly Skilled Migrant visa for skilled professionals
What is the Highly Skilled Migrant Visa?
The Highly Skilled Migrant (HSM) visa is the Netherlands' primary work visa for skilled professionals. It allows qualified foreign workers to live and work in the Netherlands with their families, offering a clear path to permanent residency. The visa is particularly attractive due to the 30% tax ruling, which provides significant tax benefits for the first 5 years.
Perfect For:
- • Skilled professionals with job offers
- • Those earning above €4,734 monthly
- • Professionals seeking tax benefits
- • Workers wanting family reunification
Key Benefits:
- • 30% tax ruling for 5 years
- • Family reunification rights
- • Path to permanent residency
- • EU Blue Card equivalent
💰 Salary Thresholds
Progressive Salary Structure
The Highly Skilled Migrant visa has different salary thresholds based on experience level. Higher salaries provide faster processing and easier approval.
Starting Level
- • Entry-level professionals
- • Recent graduates
- • Standard processing time
- • Basic requirements apply
Experienced Level
- • Mid-level professionals
- • 3+ years experience
- • Faster processing
- • Fewer additional requirements
Senior Level
- • Senior professionals
- • Leadership roles
- • Priority processing
- • Enhanced benefits
Note: Salary thresholds are reviewed annually. The 30% tax ruling applies to income up to €216,000 annually, providing substantial tax savings.
💰 The 30% Tax Ruling
The 30% tax ruling is one of the most attractive benefits of the Highly Skilled Migrant visa. It allows you to receive 30% of your salary tax-free for up to 5 years, significantly reducing your tax burden and increasing your net income.
How It Works
- ✓Tax-Free Portion: 30% of your salary is tax-free
- ✓Maximum Amount: Up to €39,586 tax-free annually
- ✓Duration: Valid for 5 years (renewable in some cases)
- ✓Conditions: Must meet HSM visa requirements
Example Calculation
📋 Eligibility Requirements
Job & Employer Requirements
- ✓Job OfferConcrete job offer from a Dutch employer
- ✓Salary ThresholdSalary meets or exceeds €4,734 per month
- ✓Employer SponsorshipEmployer willing to sponsor and guarantee employment
- ✓Qualification MatchYour qualifications match the job requirements
Personal Requirements
- ✓Relevant QualificationsDegree or equivalent qualification in relevant field
- ✓Work ExperienceRelevant professional experience (varies by role)
- ✓Labor Market TestEmployer must prove no suitable Dutch/EU candidate available
- ✓Clean BackgroundNo serious criminal convictions
📝 Step-by-Step Application Process
Secure Job Offer
Obtain a job offer that meets HSM requirements:
- Salary of at least €4,734 per month
- Job matches your qualifications
- Employer willing to sponsor your application
- Employment contract prepared
Employer Completes Labor Market Test
Your employer must prove the job cannot be filled locally:
- Advertise position for 4 weeks in EU
- Interview qualified Dutch/EU candidates
- Document recruitment efforts
- Obtain approval from UWV (Employee Insurance Agency)
Apply for 30% Tax Ruling
Your employer applies for tax ruling on your behalf:
- Submit application to Dutch Tax Authorities
- Provide employment contract and job description
- Demonstrate highly skilled nature of work
- Processing time: 8-12 weeks
Submit HSM Visa Application
Apply through the IND (Immigration Service):
- Online application through IND website
- Submit employment contract and labor market test
- Provide personal documents and qualifications
- Application fee: €207
Receive Approval & Enter Netherlands
Complete final steps:
- Receive Highly Skilled Migrant visa approval
- Travel to Netherlands with visa
- Register with municipality (GBA)
- Begin employment and activate tax ruling
🎁 Highly Skilled Migrant Benefits
30% Tax Ruling
Up to €39,586 tax-free annually for 5 years
Family Reunification
Bring spouse and children to the Netherlands
Path to PR
Clear pathway to permanent residency
EU Mobility
Work rights in other EU countries
Healthcare
Access to Dutch healthcare system
Education
Children's access to Dutch education system
🏠 Path to Permanent Residency
Years 1-5
- • Work on HSM visa
- • Enjoy 30% tax ruling
- • Maintain employment
- • Integrate into Dutch society
Year 5
- • Apply for permanent residency
- • Prove continuous residence
- • Demonstrate financial stability
- • Show integration
Citizenship
- • After additional years
- • Pass Dutch language test
- • Pass citizenship exam
- • Renounce previous citizenship
What's Your Next Step?
⚠️ Important Considerations
- • Salary Threshold: Must meet €4,734 monthly minimum (higher for experienced professionals)
- • Labor Market Test: Employer must prove no suitable Dutch/EU candidate available
- • 30% Tax Ruling: Highly attractive tax benefit, but requires meeting all HSM criteria
- • Employer Commitment: Employer must guarantee employment and sponsor the application
- • Processing Time: 8-12 weeks for visa approval plus time for labor market test
- • Contract Requirements: Must have employment contract for at least 1 year
- • Official Sources: Always check ind.nl and belastingdienst.nl for latest information
- • Annual Reviews: Salary thresholds and requirements are reviewed annually