A new year approaches! The Dutch government has announced the salary thresholds for 2025.
Salary thresholds 2025 – immigration procedures
The Dutch immigration authorities have announced the thresholds for 2025:
- Highly skilled migrants of 30 years or older: € 5.688,00
- Highly skilled migrants younger than 30: € 4.171,00
- Highly skilled migrants after orientation year: € 2.989,00
- European Blue Card holders: € 5.688,00
- European Blue Card holders within three years after graduating from higher education € 5.688
The new thresholds apply for applications that you submit in 2025. So if your employee arrives in 2025 yet you’ve applied for the immigration procedure in 2024, the 2024 thresholds are still valid.
Governmental costs immigration applications in 2025
Below you will find the governmental fees in 2025 for the most used applications:
Recognized sponsorship company
- Regular: € 4.866,00
- For start ups and smaller companies with maximally 50 employees (worldwide): € 2.432,00
First applications
- for Highly Skilled Migrant/Intra corporate transferee/EU Blue Card: € 405,00
- for partner, travelling together with above mentioned employee: € 243,00
- for children, travelling together with employee or partner: € 81,00
- for non EU partners of EU citizens: € 81,00
Permit renewals
- for Highly Skilled Migrant/Intra corporate transferee/EU Blue Card: € 405,00
- for partner, travelling together with above mentioned employee: € 243,00
- for children, travelling together with employee or partner: € 81,00
- for non EU partners of EU citizens: € 81,00
Other
Change of purpose applications (for instance from partner to highly skilled migrant, of from ICT to highly skilled migrant; € 405,00
There are exceptions for citizens with the nationality of San Marino, Israel and Turkye.
Salary thresholds for 2025 – 30% ruling
As you may know there have been many political discussions on the 30% ruling. Outcome is that the ruling will stay yet in an adjusted form per 01 01 27. All employees who will get the 30% ruling in 2025 and 2026 will receive a lower benefit per 01 01 27. Per that date the maximum benefit is 27%.
The salary requirements for the 30% ruling in 2025 are:
- Annual taxable income has to be € 46,660 (2024: € 46,107).
- Employees < 30 years and with master need to have an annual taxable income of at least € 35,468 (2024: € 35,048) .
The new thresholds for the 30% ruling apply for all labour contracts starting in 2025. Please make sure that also the salaries of the employees with already running 30% files are adjusted to the 2025 thresholds!
The 30% tax-free allowance is applicable up to a cap that is based on the the regulated maximum remuneration for the public sector. For 2025, this cap is set at € 246.000.
More info
Do you want to know more about how Anywr Netherlands can assist you and your employees? Please send us a note at info.nl@anywr-group.com and we’ll gladly arrange a video meeting to discuss your situation.