New salary requirements for highly skilled workers from 1 January 2026

On 18 December 2025, the Dutch Ministry of Social Affairs and Employment announced revised salary requirements for knowledge migrants (i.e., highly skilled workers) who seek to work in the Netherlands. The revised thresholds will go into effect on 1 January 2026.

A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.

Download this Immigration Alert