30% ruling in 2023

30% ruling exempts an employee from abroad from paying part of the taxes on wages. One of the conditions for applying the 30% ruling is the requirement for the taxable part of the income.


Starting July 1 you can visit IND by appointment only

From the 1st of July it is only possible to visit the IND offices with an appointment. On you can schedule an appointment online for all IND offices with the exception of the Expat centres. You can make an appointment online for the following products and services:

• Applying for a residence endorsement sticker
• Applying for a return visa
• Collecting a residence document
• Submitting biometrics

There may be exceptions for the Expat centers. Please check their website for the possibilities.


IND: adjustment of the fees per 3 May 2018

The IND has recently calculated new cost prices. As a result, the fees for a number of residence permits and the permit recognised sponsor will be adjusted per 3 May 2018.

​The IND will reduce the fee for a number of residence permits. No rates will be increased. The new fees will apply to applications submitted on or after 3 May 2018. The fee will be adjusted for the following residence permits:

Application Current tariff New tariff per 3 May 2018
To work on a self-employed basis € 1.336 € 1.325
To work as a highly skilled migrant € 938 € 582
To stay as an EU Blue Card holder € 909 € 661
Seasonal labour € 802 € 570
Intra Corporate Transferee € 938 € 582
To gain work experience as a trainee or apprentice € 802 € 570
Study € 321 € 192
To look for a job after study, promotion or scientific research € 641 € 285
Exchange, whether or not within the framework of a convention € 641 € 283
Replacement, due to theft, loss, damage or change of personal details € 267 € 132
Extension* € 401 € 355
Recognition as a sponsor € 5.345 € 3.861
Recognition as a small business / sponsor start-up € 2.672 € 1.930

* The aforesaid rate for the extension is the standard fee rate.  There are some exceptions. For example, for the extension of the residence objectives 'stay as family member' and 'study'.



IND: Salary requirements for 2018

IND has announced new minimal salary amounts for 2018. They will be published on regular page at the website of IND.

Highly skilled migrants aged 30 years or older € 4,404.00
Highly skilled migrants younger than 30 years € 3,229.00
Highly skilled migrants following an orientation year for highly qualified persons, or without an orientation year permit within three years after graduation, or work as scientific researcher. € 2,314.02
Key staff ICT € 4,404.00
Holders of blue cards € 5,160.00

As always, please note that these amounts apply only to those starting their contract in 2018. If your employment started prior to 2018, your minimum salary requirements must exceed the minimum of that year.


IND: Decision on family members within 2 weeks now

It is not unusual for family members of highly skilled migrants to come to the Netherlands later than the highly skilled migrant. In order to make this run smoothly, there is the so-called application for a journey in connection with family reunification for the recognised sponsors. The decision period for this procedure is now officially 2 weeks. The 2-week decision period only applies if the following 3 requirements have been met:

  1. Application is submitted by the employer;
  2. Employee pays the fee by direct debit;
  3. The application is complete.

If the application has not been submitted by a recognised sponsor and / or if the fee has not been paid by direct debit, the decision period for the application remains 3 months. If the application submitted by the recognized sponsor is not complete, the 2-week period for making a decision will not apply until the IND has received the missing documents.


2017: Salary amounts announced by IND

Minimum knowledge migrant salary for 2017 has been announced:

The income requirement only involves the wage amount that is set out in the contract expressed in money. Holiday allowance does not count towards the income requirement.

Highly skilled migrants 30 years or older

  • € 4,324 gross per month

Highly skilled migrants younger than 30 years

  • € 3,170 gross per month

Highly skilled migrants following an orientation year for highly educated persons having graduated, having completed a doctoral programme or scientific research*

  • € 2,272 gross per month

* the lower amount for highly skilled migrant applies to you when you meet the conditions for the granting of a residence permit 'looking for a job after study, promotion or research'. This means that the lower amount does not apply anymore once you have had a residence permit to look for a job and you did not apply for a residence permit highly skilled migrant immediately following the search year.


Knowledgemigrants: 3 months to find new job in any case

Starting from July 2016 all knowledgemigrants, who either get fired (or contract not extended) or quit themselves are allowed to stay in The Netherlands to find a new job for 3 months.
Do mind that your residence permit has to be valid during that time. If the validity is shorter, so is the time, allowed for job seeking.