Hiring a software engineer from abroad in the Netherlands: highly skilled migrant thresholds and the 30% ruling in 2026

Gepubliceerd 12 november 2026 · laatst bijgewerkt · · 3 min lezen

What employers need to hire a developer from outside the EU in the Netherlands: recognised sponsor status, 2026 salary thresholds, the 30% ruling and what engineers ask.

Short answer

To hire a software engineer from outside the EU in the Netherlands, you need to be a recognised sponsor with the IND and pay at least the highly skilled migrant salary threshold. In 2026 that is €5,942 gross per month for migrants aged 30 or over and €4,357 for those under 30, excluding holiday allowance. For senior engineers that is rarely the obstacle: in our own conversations, senior engineers ask for a median of €6,075 per month. Note for 2027: the 30% ruling, now called the expat scheme, drops to 27 percent.

The Dutch version of this guide: software engineer uit het buitenland aannemen.

What you need as an employer

  1. Recognised sponsor status with the IND. Only recognised sponsors can apply for a highly skilled migrant residence permit. You apply for recognition once.
  2. Meet the salary threshold. The gross monthly salary must be at least the threshold amount. Holiday allowance does not count.
  3. A market-rate salary. The salary must also fit what is normal in the Netherlands for that role.

Salary thresholds 2026

SchemeGross per month, excluding holiday allowance
Highly skilled migrant, 30 or older€5,942
Highly skilled migrant, under 30€4,357
Highly skilled migrant after the orientation year€3,122
EU Blue Card€5,942
EU Blue Card, reduced threshold€4,754

Source: IND thresholds 2026, summarised by AWVN. Always check the current amounts on the IND website.

How that compares to what engineers ask

In our conversations with 133 engineers since January 2025, a medior engineer asks for a median of €4,650 gross per month, a senior €6,075 and a lead €7,350. For a senior aged 30 or over, the threshold of €5,942 sits just below what engineers ask. For a medior aged 30 or over you often need to pay above your normal band to meet it. All figures: salary expectations of engineers in 2026.

The expat scheme (30% ruling)

  • 2026: 30 percent, with a salary norm of €48,013 per year (€36,497 for master graduates under 30), capped at 30 percent of the WNT norm of €262,000.
  • From 2027: 27 percent. People who already had the scheme before 2024 keep 30 percent until their 60 months end.

It raises the candidate's net pay considerably without raising your salary costs. Have your payroll provider or tax adviser check how it applies.

When an international hire makes sense

  • The role is in English and the team already works in English.
  • You need a specialism where the Dutch pool is small. In our count of October 2026, PHP vacancies stayed open for a median of 185 days and Java vacancies 122 days (time to hire a developer in the Netherlands).
  • You can pay at least the threshold and support the relocation.

If in doubt, look first at international engineers who already live and work in the Netherlands. No relocation, and usually a faster start.

About Chase IT Recruitment

Chase IT Recruitment recruits software, data, cloud and AI engineers for permanent roles in the Netherlands, and searches among international engineers for English-speaking roles. No cure no pay: 20 percent of the annual gross salary for an exclusive assignment, 23 percent non-exclusive. First qualified candidate within 5 working days, free replacement within 100 days. More in tech recruitment agency Netherlands.

Chavez Peters

Oprichter van Chase IT Recruitment. Bemiddelt al acht jaar niets anders dan Software en AI engineers, met 25.000+ actieve engineers in zijn netwerk. Spreekt elke week engineers en CTO's, en schrijft op wat hij daar hoort.

Meer van Chavez · Volg Chavez op LinkedIn

Veelgestelde vragen

What is the highly skilled migrant salary threshold in the Netherlands in 2026?

€5,942 gross per month for migrants aged 30 or older and €4,357 for those under 30, both excluding the 8 percent holiday allowance. After the orientation year for graduates it is €3,122.

Do I need to be a recognised sponsor to hire a developer from outside the EU?

Yes. Only employers recognised as sponsors by the IND can apply for a highly skilled migrant residence permit.

What happens to the 30% ruling in 2027?

The expat scheme drops from 30 to 27 percent from 2027. People who already had the scheme before 2024 keep 30 percent until the end of their 60 months.

Is the salary threshold realistic for a senior software engineer?

Usually yes. Senior engineers ask for a median of €6,075 gross per month in Chase IT Recruitment's conversations, just above the €5,942 threshold for migrants aged 30 or over.

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