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You want your attention to be on growing and developing your company. You require (financial) advice about issues such as: whether to take care of your...

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Financial administration & outsourcing
Entrepreneurs who outsource financial administration reduce the number of administrative tasks and consequently have more time and space to focus on growth.
Financial insight
We help you turn financial data into valuable insights that support you in making well-founded decisions. In-depth analyses of your financial situation will help give you a better idea of where you stand and where the opportunities for growth lie, both in the short and long term.
Financial compliance
We make sure your company complies with financial legislation and regulations, with correct financial statements, tax reports and other obligations. From our global network, we support you in managing local and international tax risks.

Advisory

Everyone – companies, entrepreneurs and individuals – has to deal with taxes. A complex system of payments and levies, tax regimes also offer opportunities for...

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Impact House by Grant Thornton
Building sustainability and social impact. That sounds good. But how do you go about it in the complex world of stakeholders, regulations and frameworks and changing demands from clients and society? How do you deal with important issues such as climate change and biodiversity loss?
Business risk services
Minimize risk, maximize predictability, and execution Good insights help you look further ahead and adapt faster. Whether you require outsourced or co-procured internal audit services and expertise to address a specific technology, cyber or regulatory challenge, we provide a turnkey and reliable solution.
Cyber risk services
What should I be doing first if my data has been kidnapped? Have I taken the right precautions for protecting my data or am I putting too much effort into just one of the risks? And how do I quickly detect intruders on my network? Good questions! We help you to answer these questions.
Deal advisory
What will the net proceeds be after the sale? How do I optimise the selling price of my business or the price of one of my business activities?
Forensic & integrity services
Do you require a fact finding investigation to help assess irregularities? Is it necessary to ascertain facts for litigation purposes?
Valuations
Independent and objective valuations tailored for mergers, acquisitions, and legal matters.

Audit & assurance

Reliability of information. The way in which reliable information is produced. That is what assurance is all about. It is crucial for information to be...

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Auditing of annual accounts
You are answerable to others, such as shareholders and other stakeholders, with regard to your financial affairs. Financial information must therefore be reliable. What is more, you want to know how far you are progressing towards achieving your goals and what risks may apply.
IFRS services
Financial reporting in accordance with IFRS is a complex matter. Nowadays, an increasing number of international companies are becoming aware of the rules. But how do you apply them in practice?
ISAE & SOC Reporting
Our ISAE & SOC Reporting services provide independent and objective reports on the design, implementation and operational effectiveness of controls at service organizations.

Tax

Do you have an ambitious international company? And do you want to stay ahead of the competition? Then you need to be able to rely on the best international...

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National tax advice
Looking for tax advice in the Netherlands? We help business owners with tailor-made tax advice: from structure and compliance to innovation and sustainability.
International tax advice
Plan to do business abroad? Our international tax advice helps you with structure and compliance, as well as offering new opportunities. Strategic, practical, and future-oriented.
Private wealth services
Our Private Wealth specialists offer strategic and practical solutions. From tax advice to estate planning and financial scenarios, we make sure you make the right choices today, for tomorrow.

Legal services

Proactive and pragmatic: that's how we work. How do I ensure that the agreements between our shareholders are clearly established? What are my rights and...

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Corporate Law
From the general terms and conditions to the legal strategy, these matters need to be watertight. This provides assurance, and therefore peace of mind and room for growth. We will be pro-active and pragmatic in thinking along with you. We always like to look ahead and go the extra mile.
Employment Law
What obligations do you have with an employee on sick leave? How do you go about a reorganisation? As an entrepreneur, you want clear answers and practical solutions to your employment law questions. At Grant Thornton, we are there for you with clear advice, from contracts and terms of employment to complex matters such as dismissal or reorganisation.
Sustainable legal
At Grant Thornton, we help companies integrate sustainability into their business operations, with sustainable legal at the heart of our approach. We advise on ESG (Environmental, Social, Governance) legislation, and help draft sustainable contracts, implement HR policies, and carry out ESG due diligence in M&A transactions (Mergers and Acquisitions).

Human Capital Services

A strong HR policy is more than just an administrative item, as it drives a healthy and future-proof organisation.

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HR Services
HR is not an aspect of secondary relevance, rather a strategic factor for success. Yet many organisations struggle with issues regarding personnel policy, absenteeism, terms of employment and legislation and regulations.
Payroll & wage tax
Payment of salaries is not a simple calculation. Laws and regulations constantly change, and mistakes can quickly cause employees to be dissatisfied or lead to tax risks.
Compensation and benefits
The labour market is changing rapidly. Employees want flexibility, a sense of purpose and a good mixture of financial and non-financial benefits.
Pension advisory services
Pension is more than an obligation. It is a strategic term of employment that touches upon your employer brand, financial scope and responsibility to provide for your employees.
Global mobility services
How can you build and evolve a smart global mobility strategy, with policies and processes addressing the complex challenges of managing an international workforce?

Topics

International Business Report

International Business Report

The International Business Report (IBR) is the world’s largest and most authoritative survey of mid-market businesses.

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Industries

Real estate & construction

The building and real estate sector is facing a lot of challenges. Improving sustainability, innovation, but also transformation are important themes. By...

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Family businesses

Family businesses occupy a unique position, in the Netherlands as well as worldwide. They are seen as a (stable) engine of the economy. This is characterized,...

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Financial Services

The financial services sector is evolving rapidly, driven by increasing regulatory demands, technological advancements, and shifting client expectations.

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Transport & logistics

The Netherlands is a real trading country, due to its location, infrastructure and the highly-educated population. The port of Rotterdam, the biggest port in...

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Global mobility services

Salary update in 2025 for highly skilled migrants

By:

Pam Meeuwsen

14 Jan 20252 min read

Salary update in 2025 for highly skilled migrants

In 2025 several important changes to the immigration and 30% ruling procedures come into play. We have outlined the most important aspects below.

Contents

The Immigration and Naturalisation Authorities (IND) annually index the salary required for Highly Skilled Migrants and other workers migrating from outside of the EU to the Netherlands. The 2025 required salaries can be found below.

Salary thresholds 2025

The IND has announced the new salary thresholds for highly skilled migrants in 2025. The new salary thresholds apply to all applications (new employees and extensions) filed in 2025. Applications filed in 2024 are held to the 2024 threshold.

Highly Skilled Migrant & ICT Under 30 years	€ 4.171 gross (excl. 8% holiday allowance)
Highly Skilled Migrant & ICT 30 years and older	€ 5.688 gross (excl. 8% holiday allowance)
Orientation Year/Recent Graduates	€ 2.989 gross (excl. 8% holiday allowance)
EU Blue card	€ 5.688 gross (excl. 8% holiday allowance)
EU Blue card (lowered threshold)	€ 4.551 gross (excl. 8% holiday allowance)

IND legal fees 2025

The IND’s legal fees for 2025 are as follows:

	Fee < 50 employees in €	Fee > 50 employees in €
Application Recognized Sponsorship (one-time)	2.432	4.886
	Fee per assignee in €	Fee per family member in €
Application NL work- and residence permit (non- EU employees)	405	243
Visa extension	405	243
Combined visa (GVVA)	405	-

Temporary Protection Directive prolonged (Ukraine)

The applicability of the Temporary Protection Directive has been extended until the 4th of March 2026.

Every person who falls under the scope of the Directive has a right to housing, medical care, education (minors), and is allowed to work. The Directive will remain valid until the new end date, or until Ukraine is deemed safe enough to return to.

Updates to the 30% ruling

Further changes were introduced to the 30% ruling in the 2025 Tax Plan, meaning that individuals who received the ruling from 2024 onwards would benefit from a reduced maximum of 27% tax-free allowance from 2027 onwards.

Tax Plan 2025: what are the consequences for the 30% ruling?

Read this article

Want to know more about the changes?

If you have any questions or concerns about the above-listed changes, please don’t hesitate to reach out to our GMS team. We are happy to help you!

Salary update in 2025 for highly skilled migrants

Salary thresholds 2025

IND legal fees 2025

Temporary Protection Directive prolonged (Ukraine)

Updates to the 30% ruling

Want to know more about the changes?

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Salary update in 2025 for highly skilled migrants

Salary thresholds 2025

IND legal fees 2025

Temporary Protection Directive prolonged (Ukraine)

Updates to the 30% ruling

Want to know more about the changes?

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