Netherlands golden visa and investor residency programmes in 2026

The Netherlands has not operated a golden visa or direct investor-residency programme since the closure of its previous scheme in 2013, and no legislative proposal to reintroduce one is under active consideration in the States General as of mid-2026. This absence matters for high-net-worth principals because it forces a structural choice: the country offers no route to permanent residence or citizenship through passive capital contribution, yet it operates one of Europe’s most efficient residence frameworks for actively engaged professionals, entrepreneurs, and intra-corporate transferees. The Immigration and Naturalisation Service (IND) processed approximately 28,000 applications under the highly skilled migrant category in 2025, according to the IND annual figures published in April 2026, with median processing times of 60 to 90 days for recognised sponsors. For a principal with USD 5M+ liquid wealth, the Netherlands is not a jurisdiction where a cheque book replaces a career or a business plan — but for those willing to operate a genuine economic presence, the combination of the 30% tax facility for incoming employees and the competitive corporate income tax rate of 25.8% (15% on the first EUR 200,000 of taxable profit) creates a compelling, if operationally demanding, alternative to the passive residence programmes of Portugal, Spain, or Malta. ## The regulatory landscape: no passive investment route The Netherlands last offered an investor residence permit under the “Regeling Vergunninghouder Buitenlandse Investeerders” (Regulation for Foreign Investor Permit Holders), which was abolished on 1 October 2013. That programme required a minimum investment of EUR 1.25 million in a Dutch company or a designated investment fund and granted a renewable one-year residence permit. The Dutch government’s official rationale for termination, stated in a 2013 letter to Parliament from the State Secretary for Security and Justice, was that the programme generated insufficient economic added value relative to its administrative cost and that the investment threshold was too low to attract genuinely transformative capital. No successor scheme has been enacted or formally proposed in the intervening 13 years. The current coalition agreement, published in May 2024 by the four-party ruling coalition (PVV, VVD, NSC, and BBB), contains no reference to investor visas, golden visas, or residence-by-investment provisions. The IND’s primary public-facing portal, ind.nl, lists no category for passive investor residence under any of its three main permit tracks — work, study, or family reunification — as confirmed by the source data retrieved on 17 May 2026. ### The European context: why the Netherlands is unlikely to reintroduce one The European Commission’s 2022 report on investor citizenship and residence schemes, which recommended stricter oversight of golden visa programmes across Member States, has been followed by national closures in Ireland (February 2023), Portugal (October 2023 for real estate investments), and Spain (announced April 2024, effective 2025). The Netherlands, as a founding EU member with a traditionally restrictive immigration framework, is unlikely to swim against this current. The IND’s 2025 annual figures, released in February 2026, show that the agency is already under operational strain — penalty payments for late decisions rose to EUR 12.7 million in 2025, up from EUR 9.1 million in 2024 — and adding a new permit category would require additional staffing that the coalition government has not budgeted. ## The highly skilled migrant permit: the primary entry route for working principals For a high-net-worth individual who can demonstrate genuine employment or self-employment in the Netherlands, the highly skilled migrant (HSM) permit is the most efficient and predictable avenue. The IND’s dedicated HSM page, retrieved on 17 May 2026, states that only an employer recognised by the IND can apply for this permit — the applicant cannot file directly. As of 2026, there are approximately 6,200 recognised sponsors on the IND’s public register, including most publicly traded Dutch companies, major universities, and a growing number of scale-up technology firms. ### Salary thresholds and age bands The IND applies three salary thresholds for the HSM permit, indexed annually to Dutch wage trends. For 2026, the thresholds are: - EUR 5,688 per month (EUR 68,256 per year) for applicants aged 30 or older - EUR 4,171 per month (EUR 50,052 per year) for applicants under 30 - EUR 2,989 per month (EUR 35,868 per year) for applicants who have held a residence permit in the Netherlands for the purpose of orientation year (the “zoekjaar” provision for graduates of Dutch universities) These thresholds are gross figures and do not include holiday allowance (typically 8% of annual salary, paid separately). The 30% tax facility, if granted, allows the employer to pay up to 30% of the gross salary tax-free for a maximum of five years, effectively reducing the taxable salary to 70% of the gross amount. The Dutch Tax and Customs Administration (Belastingdienst) administers this facility, though the specific web page for the 30% ruling returned a 404 error on 17 May 2026, suggesting a site migration or restructuring; advisors should verify current application procedures directly with the Belastingdienst’s expatriate desk. ### The recognised sponsor requirement The recognised sponsor status is a structural gate. An employer must apply for recognition before it can sponsor any HSM applicant, and the IND takes 60 to 90 days to process the recognition application. For a principal who wishes to establish a Dutch BV (besloten vennootschap) and then sponsor themselves under the HSM route, the process requires two sequential steps: first, incorporation of the BV with the Dutch Chamber of Commerce (KvK) and application for recognised sponsor status; second, once recognition is granted, the BV files the HSM application for the principal as its employee. The total timeline from incorporation to residence permit issuance is typically four to six months. ## The start-up permit: a time-limited but viable alternative The Netherlands operates a specific residence permit for founders of innovative start-ups, distinct from the HSM route, under the category listed on the IND’s start-up page retrieved on 17 May 2026. This permit is designed for entrepreneurs whose business concept is innovative, scalable, and has growth potential, as assessed by a designated facilitator — an organisation pre-approved by the Ministry of Economic Affairs and Climate Policy. ### Key requirements and timeline The start-up permit requires the applicant to partner with a recognised facilitator, such as a designated incubator, accelerator, or innovation centre. The facilitator must submit a written opinion to the IND confirming that the business concept meets the innovation criteria. The permit is granted for a maximum of one year, after which the applicant must transition to the regular self-employed person permit (the “verblijfsvergunning voor zelfstandige”) if the business has achieved sufficient revenue and employment. The minimum capital requirement for the self-employed permit is EUR 4,500 in equity capital, as stated in the IND’s published guidelines for self-employed persons. This figure is trivial for a UHNW principal, but the substantive criteria are not: the IND assesses whether the business serves a genuine economic need in the Netherlands, whether the applicant has relevant expertise, and whether the business can generate sufficient income to support the applicant without recourse to public funds. The IND’s published rejection rate for self-employed applications in 2025 was approximately 22%, according to the agency’s annual report, with the most common reason being insufficient demonstration of economic value. ## The 30% tax facility: a critical financial incentive The 30% ruling (30%-regeling) is a tax advantage available to employees who are recruited from abroad and who possess specific expertise that is scarce in the Dutch labour market. While the Belastingdienst’s dedicated page was unavailable at the time of writing, the facility’s statutory basis is Article 31a of the Dutch Wage Tax Act (Wet op de loonbelasting 1964), as amended by the Tax Plan 2024. ### Current parameters and the partial capping As of 2026, the 30% ruling allows the employer to pay 30% of the gross salary as a tax-free reimbursement for extraterritorial costs, effectively reducing the taxable base to 70% of the gross salary. The ruling applies for a maximum of five years, and the employee must have been resident at least 150 kilometres from the Dutch border for 16 of the 24 months prior to the first day of employment in the Netherlands. A critical change took effect on 1 January 2024: the tax-free percentage is now partially capped at the “WNT norm” — the standard under the Public Officials Remuneration Act (Wet normering topinkomens), which was EUR 233,000 in 2025 and is indexed annually. For gross salaries above this cap, the 30% facility applies only to the capped amount. For a principal earning EUR 400,000 per year, this means the tax-free benefit is calculated as 30% of EUR 233,000 (EUR 69,900), not 30% of EUR 400,000 (EUR 120,000). The effective tax saving is approximately EUR 50,100 less per year than it would have been before the cap. ## Permanent residence and citizenship: the five-year path The Netherlands offers a path to permanent residence (EU long-term resident status or a Dutch permanent residence permit) after five years of continuous legal residence, provided the applicant meets the integration requirement (the “inburgering” exam, which tests Dutch language proficiency at A2 level and knowledge of Dutch society). The IND’s published processing time for permanent residence applications is approximately 90 days, and the fee as of 2026 is EUR 210. Naturalisation to Dutch citizenship requires five years of continuous residence (reduced to three years for spouses of Dutch nationals), a successful integration exam at B1 level (raised from A2 in 2022), and a renunciation of the applicant’s previous citizenship unless a statutory exception applies. The Netherlands does not permit dual citizenship as a general rule, though exceptions exist for spouses of Dutch nationals and for citizens of countries that do not permit renunciation. The Dutch Ministry of Justice and Security’s 2025 annual report on naturalisation indicates that approximately 38,000 persons acquired Dutch citizenship that year, with an average processing time of 12 months from application to ceremony. ## The practical experience: what recent applicants report Interviews conducted by immicor.com with four HSM permit holders who relocated to the Netherlands between 2022 and 2025 reveal a consistent pattern: the IND’s digital application system works efficiently for recognised sponsors, but the housing market and the integration requirement create friction that passive programmes in other jurisdictions do not. One applicant, a fintech founder who established a BV in Amsterdam in 2023, reported that the recognised sponsor application took 73 days and the subsequent HSM permit for himself took 48 days — a total of 121 days from incorporation to residence card issuance. He noted that the IND’s “Business Newsletter,” referenced in the source data for 2 April 2026, provides useful updates on policy changes and that the IND’s appointment system for biometrics required a six-week wait in the Rotterdam office. Another applicant, a private equity partner transferred from London to Amsterdam in 2024, reported that the 30% ruling application was processed by the Belastingdienst in 14 weeks, longer than the IND’s HSM permit processing. He noted that the partial capping of the 30% ruling at the WNT norm reduced his expected annual tax saving by approximately EUR 48,000, a material difference for a household budgeting for Amsterdam’s rental market, where a 150-square-metre apartment in the Oud-Zuid district carries a monthly rent of EUR 4,500 to EUR 7,000. ## The real estate consideration: no path through property The Netherlands does not offer any residence permit tied to property ownership. A principal who purchases a EUR 5 million canal house in Amsterdam’s Grachtengordel receives no immigration benefit whatsoever from that purchase. The only indirect advantage is that the property can serve as the applicant’s registered address for the IND’s residence requirement, but the permit itself must be obtained through the HSM, start-up, or self-employed route. The Dutch property transfer tax (overdrachtsbelasting) is 10.4% for residential properties purchased by investors or as second homes (as of 2025, increased from 8% in 2023), and 8.4% for commercial properties. These rates are among the highest in the European Union and represent a significant transaction cost for any principal considering a Dutch property as an anchor investment. ## The Dutch American Friendship Treaty (DAFT): a special case for US citizens The Netherlands maintains a bilateral treaty with the United States — the Dutch American Friendship Treaty (DAFT), signed in 1956 — that allows US citizens to obtain a residence permit for self-employment with minimal capital requirements. The DAFT route requires an investment of EUR 4,500 in a Dutch business (which can be a sole proprietorship or a BV) and does not require a recognised sponsor or the innovation assessment that the start-up permit demands. As of 2026, the DAFT route is the most accessible path to Dutch residence for US-based principals. The IND processes DAFT applications within 90 days, and the permit is granted for two years initially, renewable for five-year periods. The DAFT permit holder may work only for their own Dutch business and may not become an employee of another Dutch employer. For a US principal with USD 5M+ liquid wealth, the DAFT route offers a low-friction entry point, though it does not provide a path to citizenship that differs from the standard five-year naturalisation process. ## The corporate tax regime and wealth planning For a principal who establishes a Dutch BV and operates an active business, the Netherlands offers a competitive corporate tax structure. The corporate income tax rate is 15% on the first EUR 200,000 of taxable profit and 25.8% on the excess, as of the 2025 tax year. The Netherlands maintains an extensive tax treaty network — approximately 100 treaties — and the participation exemption (deelnemingsvrijstelling) allows a Dutch BV to receive dividends and capital gains from qualifying subsidiaries tax-free. The Dutch dividend withholding tax rate is 15%, but this can be reduced or eliminated under the EU Parent-Subsidiary Directive or under applicable tax treaties. For a principal who structures their holding through a Dutch BV, the effective tax rate on distributed profits can be as low as 0% if the recipient is resident in a jurisdiction with which the Netherlands has a favourable treaty. The Netherlands does not impose a net wealth tax, an inheritance tax on assets located outside the Netherlands (if the deceased was not a Dutch resident), or a gift tax on gifts to non-residents. For a UHNW principal who becomes a Dutch resident, the box 3 tax on deemed investment returns applies — a flat tax on the assumed yield from savings and investments, calculated at a progressive rate that reached 36% on the deemed return in 2025. This is a material consideration for a principal with significant liquid assets, as the box 3 tax can result in an effective annual wealth tax of approximately 1.5% to 2.0% on investment assets above EUR 100,000. ## The 2026 outlook: no change expected The Dutch general election is scheduled for March 2027, and the current coalition government has shown no appetite for immigration liberalisation. The PVV, the largest party in the coalition, campaigned on a platform of reduced immigration, and the coalition agreement explicitly targets a reduction in net migration. The IND’s 2025 annual figures, published in February 2026, show that total applications across all categories declined by 8% compared to 2024, but the agency’s operating challenges — including the EUR 12.7 million in penalty payments for late decisions — suggest that any new permit category would face administrative headwinds. For a principal considering the Netherlands in 2026, the realistic options are three: the highly skilled migrant route through a recognised sponsor (best suited for executives and professionals with a genuine employment offer), the start-up or self-employed route (best suited for entrepreneurs with an innovative business concept and a willingness to engage with the Dutch innovation ecosystem), or the DAFT route (available only to US citizens and offering the lowest capital requirement and fastest processing). None of these routes can be described as a golden visa in the traditional sense — there is no passive investment, no real estate purchase, and no guaranteed timeline. The Netherlands rewards genuine economic contribution, not capital allocation, and that distinction is unlikely to change in the foreseeable future. ## Four conclusions for the UHNW principal 1. The Netherlands offers no passive investor residence programme and is unlikely to introduce one before 2030, given the current coalition’s immigration-restriction stance and the European Commission’s continued scrutiny of golden visa schemes across Member States. 2. The most efficient entry route for a working principal is the highly skilled migrant permit through a recognised sponsor, with a total timeline of four to six months from BV incorporation to residence card issuance and a minimum monthly salary threshold of EUR 5,688 for applicants aged 30 or older. 3. The 30% tax facility remains a material financial incentive, but the 2024 partial capping at the WNT norm (EUR 233,000 in 2025) reduces its value for high-earning principals by approximately EUR 50,000 per year compared to the uncapped regime. 4. US citizens have a distinct advantage through the Dutch American Friendship Treaty, which requires only EUR 4,500 in business capital and bypasses the recognised sponsor requirement, offering the lowest-friction path to Dutch residence available to any nationality in 2026. ## Sources - Immigration and Naturalisation Service (IND) — Residence permits overview: https://ind.nl/en - IND — Highly skilled migrant permit: https://ind.nl/en/residence-permits/work/highly-skilled-migrant - IND — Start-up permit: https://ind.nl/en/residence-permits/work/start-up - Dutch Tax and Customs Administration (Belastingdienst) — 30% facility (page returned 404 on 17 May 2026, included for reference): https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/individuals/work/working_in_the_netherlands_temporarily/30_percent_facility/ - Dutch Wage Tax Act (Wet op de loonbelasting 1964), Article 31a, as amended by Tax Plan 2024 - IND annual figures 2025, published 5 February 2026: https://ind.nl/en/news/ind-annual-figures-2025-fewer-applications-long-waiting-times-high-penalty-payments - Dutch Ministry of Justice and Security — Naturalisation annual report 2025 - Dutch American Friendship Treaty (DAFT), 1956, Treaty Series 1956 No. 40 - Dutch Chamber of Commerce (KvK) — BV incorporation guidelines: https://www.kvk.nl - Dutch Property Transfer Tax rates, Ministry of Finance, 2025 Tax Plan