Netherlands

Income tax (Box 1: work + home): two brackets in 2026 — 35.82% (up to €76,817), 49.5% above. Box 2 (substantial shareholder, 5%+): 24.5% / 33% (above €68,084). Box 3 (savings + investments): notional return × 36%. The 30%-ruling for inbound expats — 30% tax-free for first 20 months / 20% for next 20 months / 10% for next 20 months (2024 reform) — drops effective rates substantially. Mandatory health insurance ~€1,800/yr employee. Social security (premies) up to ~28% capped at €40K income.

• Software developer$75,000
• Data scientist$78,000
• Hardware engineer$82,000
• Marketing manager$75,000

CBS gross median wages × 1.08 (8% holiday allowance is standard). Tech compensation in Amsterdam / Eindhoven (ASML zone) approaches London levels at senior tiers. RSU equity common at Booking, Adyen, ASML; cash-heavy elsewhere. 13th-month and 8% holiday allowance baseline.

Amsterdam 1BR central rent €1,800-2,800/mo, often with 5-15% annual indexation rights. Eindhoven and Rotterdam 30-40% cheaper. The 'huurtoeslag' housing benefit and rent-control for sub-€880 rents help low earners; high earners face market rates. Healthcare premium ~€150/mo + €385 deductible.

• Highly Skilled Migrant (HSM)

  Sponsored employment. Salary thresholds 2026: €5,331/mo (30+ y), €3,909 (under 30), €2,801 (recent EU graduate). Easiest tech-immigration route in EU.

• EU Blue Card

  Min salary €5,688/mo (~€68,256/yr). Tighter than HSM but offers fastest path to PR (21 months with B1 Dutch).

• DAFT (Dutch American Friendship Treaty)

  US citizens only. €4,500 business investment. 2-year self-employment residence permit, renewable.

• Orientation Year for Highly Educated Persons

  1-year unsponsored visa for graduates of top 200 global universities. Find a HSM-sponsor employer during the year.

Citizenship eligibility: minimum 5 years of legal residence (varies by pathway).

Naturalization requires 5 years continuous residence + B1 Dutch + civic integration exam. The Netherlands does NOT generally allow dual citizenship — applicants typically must give up original nationality.

BV (Besloten Vennootschap) is the Dutch private limited company. €0.01 minimum capital since 2012 reform. 19% corp tax on first €200K, 25.8% above. Strong holding-company regime via the participation exemption (deelnemingsvrijstelling).

• BV (Private Limited Company)

  Cheap, fast (1 day with notary), strong holding-company regime. Used by US multinationals for EU treasury and IP holding.

Banking

iDEAL is the dominant Dutch payment method — 70%+ of e-commerce. ABN AMRO and ING have full English-language onboarding. Bunq (Dutch neobank) is popular with expats for fee-free EU travel. Mortgage availability is good even for new HSM-visa holders post-1-year residence.