Netherlands expat rules
The Expat Scheme (30% facility), the 150 km recruitment test and five-year residence milestones.
Sources checked: 10 September 2026
Expat Scheme (30% facility)
The Dutch Expat Scheme is for employees coming from abroad who meet the stated conditions. In 2026 the normal expertise salary standard is more than €48,013 of taxable annual wages excluding the specific exemptions. A lower €36,497 standard applies to qualifying employees under 30 with a Dutch academic master's degree or equivalent foreign degree. Scientific researchers at designated facilities and doctors training as specialists can be exempt from the salary standard.
The employee must generally be recruited from outside the Netherlands and must have lived more than 150 km from the Dutch border for more than 16 months of the 24 months before the first Dutch working day, subject to official exceptions. A decision can last up to five years and can be shortened by prior Dutch work or residence.
Permanent residence and citizenship
The IND states that the standard permanent residence route requires a valid Dutch residence permit for at least five consecutive years, with exceptions. The general naturalisation route similarly uses a five-consecutive-year residence requirement, again with exceptions and additional conditions.