Software Engineering In Netherlands: High-Skilled Migrant Rules 2026
The Netherlands has a long history of being a tech lighthouse in Europe and it is expected that by 2026 the software engineer demand will be at an all-time high. The Dutch government has perfected the Highly Skilled Migrant (HSM) program, the major fast-track visa of non-EU developers, just to retain its competitive advantage.
In case you are a coder who wants to move to a country where the work-life balance, high salaries, and innovation are appreciated, you should start with the Kennismigrant (High-Skilled Migrant) regulations of 2026. This reference addresses the latest changes in salary rates to the changing environment of the 30 percent tax ruling.
Highly Skilled Migrant (HSM) Salary Thresholds 2026
The Dutch Immigration and Naturalisation Service (IND) modifies salary requirement, every year according to the inflation and the market rates. These numbers have increased largely in 2026. The monthly gross salary without including the 8% holiday allowance should satisfy the following minimums to obtain an HSM permit:
Tax Benefits and 2026 The Expat Ruling Updates
The jewel of Dutch immigration is the notorious 30% Ruling that enables you to take 30 percent of your gross income tax-free. Nevertheless, 2026 will be a transitional year since recent amendments in legislation have focused on fine-tuning.
Key 2026 Changes for Expats
- The 30% Rate Stability: Within the period of 2026, the ruling is maintained at 30%. Nonetheless, effective January 1, 2027, the allowance in terms of tax free amount will reduce to 27.
- Salary Threshold to Tax Ruling: To be eligible to receive the tax benefit you must have a certain amount of expertise in your salary that is otherwise called the expertise threshold. In the case of 2026, this is provisionally fixed at €48,013 (standard) and at 36,497 (to graduates of Master programs at the age below 30).
- The abolition of Partial Tax Liability: By 2025/2026, the majority of expats will no longer be able to claim the partial foreign tax liability. It implies it now taxed your global savings and investments (Box 3), whether or not you are an expat.
The Future of 2026: Job Market Report of Folks Who are Engineers
Over the years, Dutch tech ecosystem is moving towards less generalist development and Specialized Cybersecurity with more AI-driven infrastructure.
High-Demand Skillsets in 2026
- AI/MLOps: ASML and Booking.com are recruiting engineers that can construct ethical production-ready AI pipelines with the EU AI Act fully in effect.
- DevSecOps: Security is here to stay. The engineers with the ability to incorporate automated security into the CI/CD pipeline are seeking a 1215 percent pay premium.
- Rust & Go: Rust and Go are now, technically speaking, in the category of must-haves when it comes to backward hardware in industry 4.0 hardware in Eindhoven.
A Step-by-Step Guide to Relocation
Obtain a Bid by a Well-Known Sponsor: You can not sponsor yourself. Visa Check with The official IND Register to determine whether your potential employer is in a position to issue HSM visas.
- Document Legalization: Your birth certificate and marriage certificate (where applicable) should be apostilled and translated either into Dutch, English, French, or German.
- The BSN Number: Once at residence, you have to enroll at your local municipal (Gemeente). This will issue you with a Citizen Service Number (BSN), and this is necessary in opening a bank account and obtaining Dutch health insurance.
- IND Appointment: You will go to an IND desk to obtain your biometric residence card. This card will prove you have got a right to work as a Kennismigrant.
FAQs
Is the job title important when applying to the HSM visa?
No. The IND mainly verifies your salary and the employer you are working with is a certified sponsor. The salary should however be market conform to your particular position.
Would English suffice to work in Dutch software engineering?
Yes. English is mostly a major language in tech offices in Amsterdam and Eindhoven. Nevertheless, it is strongly suggested that Dutch should be learned on the levels of A2/B1 to be eligible to apply to permanent residence and network locally.
What happens if I lose my job?
There is a 90-day grace in which you have to seek a new position with an established sponsor. In the event that your HSM permit expires in the period, then you will need to move out of the country unless you switch to a different permit (such as the Orientation Year).
Is my partner allowed to work in the Netherlands?
Yes! The partners of the HSM visa holders receive full working rights (which is indicated on their residence card as “Arbeid vrij toegestaan) i.e. they are able to work in any employer without the additional working permit.
Do remote contracts only qualify as HSM?
Generally, no. The HSM visa applies to the employees of a Dutch-registered entity. Although hybrid work is a normal part thereof, you should be resident in the Netherlands.
Final Thought
The Netherlands in 2026 will continue to be one of the top destinations in the world in terms of technological talent. Although tax incentives such as the 30% ruling are becoming less attractive, the rise of salary norms, and efficiency of the IND process, it remains in comparison to the U.S. or U.K. Focus on Senior AI or DevOps jobs in hubs such as Eindhoven (Brainport) a much more sure way to maximize the difference.
Disclaimer
This article is informative and educational in nature. Before making decisions, it is recommended that the readers should check the information provided by reputable sources, including the official webpage of the IND.