Complete guide to HSM visa salary requirements in Netherlands 2026
€5,942-€4,357 salary thresholds | 4-6 week approval | 30% ruling benefits | Job market reality
Quick summary
The HSM (Highly Skilled Migrant) visa allows skilled professionals to work in Netherlands with streamlined processing. 2026 salary thresholds: €5,942/month (30+), €4,357/month (under 30), €3,216/month (recent graduates). Processing takes 4-6 weeks, and qualifying positions are eligible for the 30% ruling tax benefit.
Bottom line: This guide covers salary requirements, 30% ruling benefits, job market reality by sector, salary negotiation strategies, and the pathway to permanent residence. Plan ahead to avoid accepting minimum threshold salaries that limit future raises.
2026 HSM salary requirements
| Age category | Monthly gross | Annual gross |
|---|---|---|
| 30 and older | €5,942 | €71,304 |
| Under 30 | €4,357 | €52,284 |
| Recent graduate (under 30, within 3 years of Master's) | €3,216 | €38,592 |
Critical salary calculation details
- Excludes holiday allowance: The 8% holiday allowance (vakantiegeld) does NOT count toward the threshold
- Gross monthly amount: Annual salary divided by 12 (not by 12.96 with holiday allowance)
- Example: €71,304 annual = €5,942/month gross base salary + €5,704 separate holiday allowance
- Benefits that don't count: Bonuses, stock options, relocation packages, pension contributions
30% ruling benefits
The 30% ruling is a significant tax advantage that makes Netherlands attractive for HSM visa holders. Here's what you need to know:
What is the 30% ruling?
The 30% ruling allows employers to give you 30% of your gross salary tax-free for up to 5 years. This means 30% of your salary is completely exempt from Dutch income tax.
2026 eligibility requirements
- Work permit: Must hold an HSM visa or other qualifying work permit
- Salary threshold: €46,107/year (30+) or €35,048/year (under 30) for 2026
- Specific expertise: Must have skills not readily available in Dutch labor market
- Residence requirement: Lived outside Netherlands for 16+ months in 24 months before employment
- Distance from border: Lived more than 150km from Dutch border during those 16 months
Financial impact example
| Salary component | Without 30% ruling | With 30% ruling |
|---|---|---|
| Gross annual salary | €71,304 | €71,304 |
| Tax-free portion | €0 | €21,391 |
| Taxable portion | €71,304 | €49,913 |
| Approximate net annual | €45,000 | €54,000 |
| Extra net income per year | €9,000 (~20% increase) |
The 30% ruling effectively increases your net income by 20-30% depending on your salary level. For someone earning €71,304 gross, this means approximately €9,000 extra in your pocket each year.
HSM job market reality by sector
Understanding which sectors actively hire HSM visa holders is crucial for your job search strategy. Here's the 2026 breakdown:
Technology (35-45% of HSM visas)
High demand roles:
- • Software engineers (Backend, Frontend, Full-stack): €55,000-€85,000
- • Data scientists and ML engineers: €60,000-€90,000
- • DevOps/Cloud engineers: €60,000-€85,000
- • Cybersecurity specialists: €65,000-€95,000
Major employers:
Booking.com, Adyen, Philips, TomTom, Exact, MessageBird, Mollie
Finance and fintech (15-20% of HSM visas)
High demand roles:
- • Quantitative analysts: €70,000-€100,000
- • Risk management specialists: €65,000-€90,000
- • Fintech developers: €60,000-€85,000
- • Financial controllers (Big 4): €55,000-€75,000
Major employers:
ING, Rabobank, ABN AMRO, Deloitte, EY, KPMG, PwC, Bunq, Mambu
Engineering (10-15% of HSM visas)
High demand roles:
- • Renewable energy engineers: €60,000-€85,000
- • Mechanical engineers (automotive): €55,000-€80,000
- • Civil engineers (infrastructure): €55,000-€75,000
- • Aerospace engineers: €65,000-€90,000
Major employers:
ASML, NXP Semiconductors, Shell, Fugro, Royal IHC, Arcadis
Life sciences (8-12% of HSM visas)
High demand roles:
- • Clinical research associates: €55,000-€75,000
- • Biotech researchers (PhD): €60,000-€85,000
- • Regulatory affairs specialists: €60,000-€80,000
- • Medical device engineers: €65,000-€90,000
Major employers:
Philips Healthcare, Janssen (J&J), Galapagos, Genmab, uniQure
Salary negotiation strategies
Many HSM visa candidates accept the minimum threshold salary, which is a strategic mistake. Here's how to negotiate effectively:
Step 1: Research market rates
- Use Glassdoor.nl and PayScale: Search for your specific role + "Netherlands" (add 15-25% to posted ranges for 2026)
- Check LinkedIn salary insights: Filter by Netherlands and your experience level
- Consult recruitment agencies: Robert Walters, Hays, Michael Page publish annual salary guides
- Join expat communities: Ask in Amsterdam Expats Facebook group or Reddit r/Netherlands
Step 2: Calculate your total value
When negotiating, emphasize your total compensation package, not just base salary:
| Component | Typical value | Negotiation tip |
|---|---|---|
| Base salary | €60,000-€90,000 | Aim for 20-30% above HSM threshold |
| Holiday allowance | 8% of gross | Legally required, non-negotiable |
| 30% ruling benefit | €18,000-€27,000/year | Employer must apply, confirm eligibility |
| Annual bonus | 5-15% of base | Ask for guaranteed minimum vs. performance-based |
| Relocation package | €2,000-€10,000 | Negotiate for flight, temp housing, moving costs |
| Pension contribution | 5-8% employer match | Often standard, but confirm match percentage |
Step 3: Avoid common negotiation mistakes
Don't make these mistakes
- Accepting the minimum threshold: You'll have limited room for raises (salary must always stay above threshold)
- Focusing only on base salary: Total compensation includes 30% ruling, which adds 20-30% to your net income
- Not researching comparable roles: You might be offered 20-30% below market rate
- Accepting first offer immediately: Employers expect negotiation, leaving 10-15% on the table
- Forgetting about annual increases: Ask about raise policy (typical: 3-5% annual inflation adjustment)
HSM visa application process
Timeline overview
| Step | Duration | Key actions |
|---|---|---|
| Job offer accepted | Day 0 | Employer confirms HSM sponsorship |
| Document preparation | 1-2 weeks | Gather diplomas, passport, employment contract |
| Application submission | Day 14 | Employer submits to IND (not you directly) |
| IND processing | 4-6 weeks (standard) 2-3 weeks (priority) | IND reviews application, may request additional docs |
| Decision received | Week 6-8 | Approval or rejection notification |
| MVV sticker (if outside EU) | 1-2 weeks | Collect MVV from Dutch embassy, travel to NL |
| Residence permit collection | Week 8-10 | Collect permit card from IND office in NL |
Required documents (2026 checklist)
- Valid passport: Must be valid for at least 6 months beyond intended stay
- Employment contract: Signed contract showing salary meets HSM threshold
- Educational certificates: Diplomas with apostille and certified Dutch/English translation
- Birth certificate: With apostille (required for some nationalities)
- Marriage certificate: If bringing spouse/partner (with apostille)
- Proof of health insurance: Dutch health insurance confirmation (required within 4 months)
- TB test certificate: Required for applicants from high-risk countries
Apostille and translation requirements
All foreign documents must have:
- • Apostille stamp: Obtained from issuing country's authority (Hague Convention)
- • Certified translation: By sworn translator into Dutch or English
- • Cost: €50-€150 per document (apostille + translation)
- • Timeline: Allow 2-4 weeks for apostille processing
Application fees (2026)
| Fee type | Cost | Notes |
|---|---|---|
| Residence permit (TEV) | €350 | Standard processing |
| Combined permit (GVVA) | €1,000 | Work + residence (most common for HSM) |
| Priority processing | €1,299 | Reduces processing to 2-3 weeks |
| MVV (entry visa) | €192 | For non-EU applicants outside Netherlands |
| Total first-time application | €1,192-€2,491 | Depending on options selected |
Bringing family members
HSM visa holders can bring family members (spouse/partner and children under 18) to Netherlands. Here's what you need to know:
Partner/spouse requirements
- Proof of relationship: Marriage certificate or registered partnership (with apostille)
- No additional salary requirement: Your HSM salary already covers family members
- Work rights: Partner receives automatic work permit (can work for any employer)
- Application fee: €350 per family member
- Processing time: Same as main applicant (4-6 weeks)
Children requirements
- Age limit: Under 18 years old
- Required documents: Birth certificate with apostille, passport
- Custody proof: If only one parent is relocating, need consent letter from other parent
- Education: Access to Dutch public schools (free) or international schools (€10,000-€25,000/year)
For detailed guidance on bringing family members, see our partner visa guide and family relocation guide.
Common rejection reasons and how to avoid them
Approximately 8-12% of HSM visa applications are rejected. Here are the most common reasons and prevention strategies:
Salary below threshold (30% of rejections)
Why it happens: Employer miscalculates by including holiday allowance or bonuses in base salary calculation
How to prevent:
- • Verify monthly gross salary = annual salary ÷ 12 (NOT ÷ 12.96)
- • Exclude holiday allowance, bonuses, and benefits from threshold calculation
- • Request HR to confirm salary meets IND requirements before application
Incomplete documentation (25% of rejections)
Why it happens: Missing apostille stamps, uncertified translations, expired documents
How to prevent:
- • Start apostille process 4-6 weeks before application (processing is slow)
- • Use only sworn translators (beëdigd vertaler) for document translation
- • Double-check passport validity (minimum 6 months remaining)
- • Submit digital copies in PDF format under 10MB per file
Employer not recognized sponsor (20% of rejections)
Why it happens: Employer's HSM sponsor status expired or was revoked
How to prevent:
- • Verify employer on official IND public register before accepting offer
- • Check register: ind.nl/en/public-register-recognised-sponsors
- • Ask employer for their recognition number (starts with "S" + 8 digits)
- • Confirm recognition is active and not expired
Job role doesn't meet HSM criteria (15% of rejections)
Why it happens: Position is classified as low-skilled or available in local labor market
How to prevent:
- • Ensure job requires Bachelor's degree minimum (or equivalent experience)
- • Job description should emphasize specialized skills not readily available in NL
- • Avoid generic titles like "administrative assistant" or "sales representative"
- • Work with employer to craft job description highlighting technical expertise
What to do if rejected
You have two options:
- Appeal (bezwaar): Submit within 4 weeks of rejection decision. Success rate: 20-30% if grounds are strong. No additional fee.
- Reapply with corrections: Fix the issues identified in rejection letter and submit new application. Pay full fees again (€1,000-€1,299).
Path to permanent residence and citizenship
The HSM visa is a pathway to permanent residence and eventual Dutch citizenship. Here's the complete timeline:
5-year pathway overview
| Year | Status | Requirements |
|---|---|---|
| Year 1-2 | Initial HSM residence permit | Maintain employment, salary above threshold |
| Year 3-4 | Renew HSM permit | Same employer or new HSM sponsor, pass inburgering exam |
| Year 5 | Eligible for permanent residence | 5 years continuous residence, inburgering passed, income requirement |
| Year 5+ | Eligible for citizenship | Pass citizenship exam, renounce other citizenship (exceptions exist) |
Inburgering (civic integration) exam
All HSM visa holders must pass the inburgering exam to qualify for permanent residence. Here's what it involves:
- Dutch language test: A2 level (basic proficiency) in reading, writing, listening, speaking
- Knowledge of Dutch society: History, geography, political system, social norms
- Exam cost: €350 (2026)
- Preparation time: 6-12 months typical (with language courses)
- Course costs: €1,000-€3,000 for language school (optional but recommended)
For detailed preparation guidance, see our complete inburgering exam guide.
Permanent residence application
After 5 years of continuous legal residence, you can apply for permanent residence (EU long-term residence permit):
- Requirements: 5 years continuous residence, passed inburgering, sufficient income, no criminal record
- Application fee: €67 (2026)
- Processing time: 6 months typical
- Benefits: No employer dependency, unrestricted work rights, can live anywhere in EU
Dutch citizenship (naturalization)
After 5 years of legal residence, you can also apply for Dutch citizenship:
- Requirements: 5 years continuous residence, passed citizenship exam (higher level than inburgering), renounce other citizenship
- Dual citizenship exceptions: EU citizens, nationals of countries not allowing renunciation (e.g., Morocco, Iran)
- Application fee: €938 (2026)
- Processing time: 12 months typical
- Benefits: Dutch passport (visa-free to 188 countries), voting rights, full EU citizenship
For complete guidance on the naturalization process, see our Dutch citizenship guide.
Related guides and tools
Explore additional resources to help with your HSM visa journey and life in Netherlands.
Work permits overview
Compare all Netherlands work permit types: HSM, GVVA, TWV, and EU Blue Card.
Salary negotiation guide
Advanced strategies for negotiating Dutch salaries, benefits, and relocation packages.
Relocation budget calculator
Calculate your total moving costs: visa fees, housing deposits, shipping, and first-month expenses.
Partner visa guide
Bring your spouse/partner to Netherlands: requirements, timeline, and work rights.