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The Dutch Orientation Year (Zoekjaar) in 2026: €254 Fee, 3-Year Window, Top-200 Rule and the €3,122 Salary Switch

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The Dutch Orientation Year (Zoekjaar) in 2026: €254 Fee, 3-Year Window, Top-200 Rule and the €3,122 Salary Switch

Graduation day in the Netherlands often comes with a second, quieter deadline: the expiry date on your student residence permit. For non-EU graduates who want to stay and build a career, the bridge between the two is the orientation year, known in Dutch as the zoekjaar hoogopgeleiden (literally "search year for the highly educated").

This piece starts from Expatica's guide "Orientation year visa in the Netherlands: who qualifies and how to apply", updated on 30 September 2026. It is a clear walk-through of eligibility, deadlines, documents and common pitfalls. We rebuilt it around the questions readers actually get stuck on, and added the parts Expatica explicitly leaves out: the 30% ruling, partners and family, and health insurance.

Every fee and threshold here was checked against the IND (Immigratie- en Naturalisatiedienst, the Dutch immigration service) and the Belastingdienst (the Dutch tax authority). If you want the wider map of Dutch permits first, read our Dutch residence permits guide for 2026. This article covers only the orientation year, in depth.

Main sources behind this article

Question Short answer
Who qualifies? Dutch graduates, researchers, top-200 foreign master's/PhD
Deadline? Within 3 years of graduating or finishing research
Cost? €254 IND fee in 2026, plus evaluation and tests
What can I do? Work freely in the Netherlands for up to 1 year
What comes next? Highly skilled migrant (€3,122), self-employed, start-up
Tax break? 30% ruling is separate; 150 km rule excludes many

1. What the orientation year is, and why it matters now

The orientation year gives highly educated people one year to find work in the Netherlands without needing an employer to sponsor them first. You apply yourself. The IND treats the purpose of stay as "looking for work", and there is no salary requirement while you hold it.

The current scheme dates from 1 March 2016. According to IamExpat's report from February 2016, two older permits — one for Dutch graduates and one for highly educated people from abroad — were merged into one, keeping the more favourable rules of each. The points system that foreign graduates used to face was dropped and replaced with a language requirement.

More graduates are staying

The scheme sits inside a broader trend. A Nuffic study reported by NL Times on 31 March 2025 found that 57% of international students who graduated in 2022 were still living and working in the Netherlands a year later, up from 40% for the class of 2017. Five years on, 30% of the 2018 cohort were still there.

Employers see value in this group but also friction. A Nuffic survey of 382 firms, covered by DutchNews on 26 June 2025, named permit paperwork for non-EU staff as a major hurdle. The orientation year removes that hurdle for a year: the employer does not need a work permit to hire you.

Apply within 3 years of graduating. The fee is 254 euros and the IND normally decides within 90 days. The permit lasts up to one year and cannot be extended. Apply for the next permit before it expires. 1. Graduate 3-year window 2. Apply €254, 90 days 3. Search up to 1 year 4. Switch before expiry No extension possible
Figure 1: The orientation year from application to switch (source: IND, checked 27 October 2026)

The key idea in the figure: the orientation year is a bridge, not a destination. It never turns into another permit by itself.

2. The six routes to eligibility

On top of the general requirements that apply to every applicant (a valid passport, an antecedents declaration and so on), the IND requires you to meet one of the routes below. In every case, the qualifying study or research must have been completed in the 3 years before you apply.

Route Key condition Foreign bachelor's?
Dutch degree Accredited bachelor's or master's n/a
Dutch post-master's At least one academic year (10 months) n/a
Research in NL Researcher or research-based HSM permit n/a
Erasmus Mundus Joint master completed n/a
Special programmes Cultural Policy Act or development aid n/a
Designated foreign institution Master's, PhD or post-master's Not eligible

The table makes the asymmetry clear: a Dutch bachelor's is enough, but a foreign degree must be at master's level or above.

The research route in detail

The research route requires scientific research in the Netherlands in the past 3 years under a research permit based on EU Directive 2016/801, or a highly skilled migrant permit based on research. The IND checks that your employment contract carries a UFO job code starting with 01. A university job that is not classified as research may not count, so check your contract before assuming.

Can you get a second orientation year?

Not for the same study programme or research. However, the IND allows a new orientation year after each new programme or research project completed after your previous one. A Dutch bachelor's graduate can use an orientation year, later finish a master's, and then apply again.

3. The top-200 ranking rule, explained properly

This is where most foreign graduates trip up. The IND's test has four parts.

Element IND rule Easy to miss
Degree level Master's, PhD or post-master's Bachelor's alone fails
Rankings Top 200 at 2 of 3 publishers Same publisher counts once
Date Your graduation or PhD date Not your application date
Field Subject lists must match your field General and subject can mix

The three publishers are Times Higher Education (THE), QS and ShanghaiRanking (ARWU). The IND's application form (form 7523) asks for documentary evidence, such as a screenshot, showing your institution was listed on that date.

Foreign graduates check, in order: at least a master's; top 200 at two of three publishers; ranking on the graduation date with subject lists matching the field; and the language requirement of IELTS 6.0 or an English-taught programme. 1. Master's or higher Bachelor's alone fails 2. Top 200 at 2 of 3 THE, QS, ShanghaiRanking 3. On graduation date Subject lists must match 4. Language IELTS 6.0 or English-taught
Figure 2: The order of checks for foreign graduates (source: IND, checked 27 October 2026)

Which edition counts

Ranking editions carry a year in their name that often differs from when they were published; an edition labelled for one year may come out in the previous one. The IND does not name an edition. It asks whether your institution was in the top 200 on your graduation date, so the natural reading is the latest edition published as of that date.

That cuts both ways. If your university dropped out of the top 200 shortly after you graduated, you still qualify. If it climbed into the top 200 only recently, after your graduation, you do not. For borderline cases, ask the IND before paying the fee.

Note that older guidance can mislead. Older articles — for example IamExpat's 2016 piece describing the pre-reform scheme — refer to the top 200 of "the latest" rankings and treat a single list as enough. The current IND rule is two publishers, on the graduation date.

Mixing general and subject rankings

You may combine a general ranking from one publisher with a subject ranking from another, as long as the subject ranking matches your field of study or research. An institution that is outside the overall top 200 but strong in your discipline may still qualify. Equally, a subject ranking in engineering cannot carry a master's in economics.

Keep dated evidence

Expatica recommends saving dated screenshots of the ranking pages for your graduation year, because publishers replace pages when a new edition appears. If you need an older edition, the Wayback Machine often holds snapshots from around your graduation date.

What to check Where What to save
THE position THE World University Rankings Edition, release date, rank
QS position QS World University Rankings Edition, release date, rank
ARWU position ShanghaiRanking ARWU Year and rank band
Graduation date Diploma or degree certificate Official copy
Teaching language University statement Proof of English teaching

ARWU shows positions around 200 as bands such as "151–200". A band that sits entirely within the top 200 satisfies the rank condition.

Language and credential evaluation

Foreign graduates must also show one of the following: an IELTS score of at least 6.0 (Academic or General Training) or an equivalent score on a test in the IND's language appendix; a qualifying Dutch civic integration diploma; or completion of a master's, PhD or post-master's taught in English or Dutch.

Foreign diplomas must be evaluated by Nuffic, which now runs credential evaluations through IDW. Nuffic's guidance says a complete application usually takes at least 10 working weeks, and IDW currently warns of longer processing times. The IND accepts proof that you applied, with the evaluation sent later. Programmes from Flanders registered in the Flemish higher education register are exempt.

4. The 3-year window and the residence gap

The deadline is 3 years after graduation, your PhD or the end of your research. Treating that as a comfortable buffer is the most common strategic mistake.

Apply before your current permit ends

If you are living in the Netherlands on a student or research permit, apply before that permit expires. Expatica warns that the 3-year window does not protect your current status. Letting the student permit lapse creates a residence gap and takes away the online route.

Your situation How to apply Watch out for
Studying or researching in NL Online with DigiD Need BRP registration and BSN
In NL on another permit Paper application Check your current expiry date
Abroad, MVV required Embassy, MVV and permit together Send file 1–3 weeks after visit
Abroad, MVV exempt Paper application Check nationality list

The online route is only open if you live in the Netherlands, graduated or researched here, hold a valid permit for that purpose, are registered in the BRP (the municipal personal records database) and have a BSN (citizen service number). Everyone else applies on paper.

Applying before the diploma arrives

You do not need to wait for the physical diploma. The IND accepts an official statement on completion of study from your institution. Expatica notes that a list of marks is not enough. This lets you apply in time even if diploma ceremonies are months away.

5. Fees and decision times

The IND fee is €254 for applications submitted between 1 January 2026 and 1 January 2027. Online applicants pay straight away by iDEAL or Wero; paper applicants receive a payment letter. The Hague International Centre notes that the fee is not refunded if you are refused.

Cost item 2026 guide Note
IND application fee €254 IND fees page
Credential evaluation Check IDW Foreign degrees only
Language test Check test provider Not needed if English-taught
Translation and legalisation Depends on documents Non-EN/NL/FR/DE need translation
Switch to HSM permit €423 (often paid by employer) IND fees page

As of 27 October 2026, the fee for applications from 1 January 2027 had not been confirmed. The IND reviews its fees every January, so check the fees page if you will apply in the new year.

How long the IND takes

The statutory decision period is 90 days. The IND may extend it, for instance when documents are missing. Expatica adds that a first application can be extended by 30 days if further investigation is needed.

You do not always have to wait to start working. If you submitted a copy of your Dutch diploma or completion statement, a Nuffic-evaluated foreign diploma, or proof of research in the past 3 years, you can book an IND appointment for a residence endorsement sticker stating "Arbeid vrij toegestaan, TWV niet vereist", and work from then on.

6. What you can and cannot do during the year

The permit is valid for one year and cannot be extended. It is a temporary regular residence permit, and the card states that work is freely permitted and no TWV (tewerkstellingsvergunning, work permit) is required.

Activity During the orientation year Caveat
Employment Any job, any hours No salary threshold
Internship Allowed Paid or unpaid
Freelancing Allowed Check KvK and tax rules
Preparing a business Allowed Long term needs another permit
Work elsewhere in Schengen Not allowed Rights are Netherlands-only
Extension Not possible Plan the next permit early

Because there is no salary threshold, you can take a café job while applying for career roles, or an unpaid internship to get Dutch experience on your CV.

Why "temporary" matters

The orientation year is a temporary purpose of stay. As explained in our residence permits guide, time on temporary permits does not build towards permanent residence the way time as a highly skilled migrant does. Count your orientation year as a pause in that clock, not a step forward.

TB test and reporting duties

If you said during the application that you would take a tuberculosis test, book an appointment with the GGD (the regional public health service) within 3 months of receiving the permit. Nationals of countries on the IND's exemption list do not need the test. You must also report relevant changes, such as a new address, to the IND; failing to do so can lead to an administrative fine.

7. After you find a job: switching to a highly skilled migrant permit

The IND lists three common next steps once you find work: the highly skilled migrant (kennismigrant) permit, the start-up permit and the self-employed permit. Some people also use a GVVA (single permit) or other routes. For most graduates, the highly skilled migrant permit is the natural fit.

The reduced salary criterion

The highly skilled migrant permit has age-based salary thresholds. During the orientation year, or within 3 years of graduating, getting a PhD or the end of a research permit, a reduced threshold applies.

Category 2026 threshold (gross/month) When it applies
HSM, 30 or older €5,942 Standard
HSM, under 30 €4,357 Standard
HSM, reduced criterion €3,122 Orientation year or within 3 years
EU Blue Card €5,942 Standard
EU Blue Card, reduced €4,754 Recent graduates, among others

The IND does not count holiday allowance towards the threshold. A thirteenth month counts only if it is in the contract and paid monthly in 12 equal parts. The main takeaway: the reduced criterion is roughly half the standard amount for over-30s.

Monthly salary thresholds in 2026: highly skilled migrant aged 30 or older 5942 euros, EU Blue Card reduced 4754 euros, highly skilled migrant under 30 4357 euros, highly skilled migrant reduced criterion 3122 euros. HSM 30+ €5,942 BC reduced €4,754 HSM <30 €4,357 Reduced €3,122
Figure 3: 2026 salary thresholds (gross per month, excluding holiday allowance; BC = EU Blue Card; source: IND, checked 27 October 2026)

Where outlets disagree

Published figures do not all agree. DutchReview's 6 October 2026 article lists the "reduced salary criterion" as €4,754. On the IND's own table, that is the reduced Blue Card amount; the reduced highly skilled migrant amount is €3,122. Xpat.nl's student guide still shows a 2018 figure of €2,314. Always take the number from the IND table.

Your employer must be a recognised sponsor

A highly skilled migrant permit requires an employer that is an IND recognised sponsor (erkend referent). You can check any company in the IND's public register of recognised sponsors. DutchReview reports that more than 9,000 companies can sponsor labour or highly skilled migrants.

If a company you like is not on the list, it can apply for recognition. DutchReview puts that fee at €5,080 in 2026, or €2,539 for companies with fewer than 50 employees. For a small employer, that cost and paperwork can decide whether they hire you, so raising it early in the conversation helps.

You may not need the orientation year at all

The Hague International Centre points out that if you already have an employer when you graduate, they can sponsor you as a highly skilled migrant straight away at the lower threshold, because the reduced criterion also applies within 3 years of graduation. With an offer in hand, you can save the €254 and the waiting time.

Timing the switch

Apply for your next permit before the orientation year expires. Expatica stresses that you need another valid basis of residence to stay lawfully. Hiring processes and onboarding take time, so when a few months remain, agree the application timeline with your employer.

8. The 30% ruling: the part most guides skip

Expatica's guide does not cover the 30% ruling, yet it is the question many orientation-year holders ask the moment they get an offer.

The 30% ruling (officially the expatregeling) lets an employer pay part of the salary as a tax-free allowance to employees recruited from abroad. It is a tax decision from the Belastingdienst, applied for jointly by employer and employee. A highly skilled migrant permit does not bring it automatically.

The 150 km rule

The Belastingdienst requires that, in the 24 months before your first working day in the Netherlands, you lived more than 150 km from the Dutch border for more than 16 months. A two-year Dutch master's student has spent nearly all of that window in the Netherlands, so most Dutch graduates fail this test.

The test looks at the 24 months before the first workday. More than 16 of them must be spent living over 150 km from the Dutch border, which leaves less than 8 months in or near the Netherlands. 16+ months far away under 8 months 24 months before limit first workday Time in NL counts as near
Figure 4: The 150 km test for the 30% ruling, measured over the 24 months before the first workday (source: Belastingdienst, checked 27 October 2026)

The PhD exception, and graduates arriving from abroad

Dutch PhD holders have an exception. If you start working in the Netherlands within one year of your PhD, the Belastingdienst looks at the 24 months before your PhD research began instead. Living in the Netherlands during the PhD, and between the PhD and your first job, does not count against you.

Foreign graduates who come to the Netherlands on an orientation year are in a different position. By simple arithmetic, if you lived far away before arriving, a job search in the Netherlands shorter than about 8 months may still leave you within the rule. The longer the search, the weaker your position. The exact count depends on dates, so check with a tax adviser before relying on it.

Separate salary thresholds

The 30% ruling has its own salary norm. For 2026, the Belastingdienst requires a taxable annual salary above €48,013, or above €36,497 if you are under 30 with a Dutch master's or an equivalent foreign degree. Researchers at certain institutions have no salary norm.

Compare HSM, reduced 30% ruling, under 30 with master's
Decided by IND Belastingdienst
2026 threshold €3,122/month, excl. holiday pay Taxable salary above €36,497/year
Measured on Gross salary Salary excluding tax-free allowance
Where you lived Irrelevant 150 km rule applies

Because the norm is measured after the tax-free allowance is taken out, the gross salary must be higher if you want the full allowance. Arithmetically, €36,497 divided by 0.7 is about €52,139 gross. A salary just above the IND's reduced criterion can get you a permit but not the 30% ruling.

What changes in 2027

From 1 January 2027, the maximum tax-free share falls from 30% to 27% for new cases. BDO and IamExpat report a 2027 general threshold of €50,436. For under-30s with a master's, BDO gives €38,388 and IamExpat €38,338 — the outlets disagree, so wait for the Belastingdienst's confirmed figure.

9. MVV, municipal registration and health insurance

Do you need an MVV?

An MVV (machtiging tot voorlopig verblijf, provisional residence permit) is a long-stay entry visa. Whether you need one depends on nationality; the IND publishes the list of MVV exemptions, which includes, for example, the United States, Canada, Australia, Japan and South Korea.

If you need an MVV, you apply for it together with the residence permit at the Dutch embassy or consulate in your country of nationality or permanent residence. The IND says to send the file and pay at least 1 week and no later than 3 weeks after your appointment. After approval, book the embassy within 3 months to get the MVV sticker, which is valid for 90 days; your passport must be valid for at least 6 more months. NetherlandsWorldwide explains the embassy side.

Registering with the municipality

If you live in the Netherlands for more than 4 months, you register in the BRP with your municipality and receive a BSN. Students who are already registered usually only need to report address changes. Newcomers from abroad book a registration appointment after arrival.

Health insurance

Insurance is the area most often overlooked. Many student insurance policies only cover you while enrolled. Check with your insurer whether your policy continues after graduation.

As a rule, starting paid work in the Netherlands makes Dutch basic health insurance (basisverzekering) compulsory. Expatica also flags this and recommends checking official guidance before buying a policy. Whether you are obliged to insure depends on your status under the Long-term Care Act (Wlz), which the SVB can assess for you.

Situation How to think about it Who to ask
Graduating on a student policy Check if it ends at graduation Insurer
Searching, no income Check whether insurance is compulsory SVB
Started paid work Basic insurance usually compulsory Insurer, SVB
Just arrived from abroad Avoid any gap in cover Insurer

10. Bringing a partner or children

A spouse, partner or minor child can live with an orientation-year holder. However, the IND's frequently asked questions say family members must meet the requirements for family residence permits.

The heaviest requirement is income. For partner applications between 1 July and 31 December 2026, the IND's sponsor income amount is €2,337 gross per month excluding holiday allowance (€2,523.96 including it). That is hard to meet while job-hunting. If the family members already hold a Dutch residence permit on another basis, no proof of income is needed.

Family situation How it works Watch out for
Family already holds a permit No income proof needed Their own expiry dates
Bringing family newly Family permit rules apply Income €2,337 (H2 2026)
After switching to HSM Apply as HSM family Usually more straightforward
Partner's right to work Check their residence card Varies by permit

In practice, many households will choose a sequence: the graduate goes first on an orientation year, switches to a highly skilled migrant permit, then brings the family. Remember that family permits depend on yours; when your orientation year ends, so does their basis.

11. Freelancing, start-ups and other paths

Not everyone wants a salaried job. During the orientation year you can freelance or lay the groundwork for a company, but these activities cannot keep you in the country after the year ends.

Next step Who it suits Key point
Highly skilled migrant Graduates with a job offer Reduced threshold, recognised sponsor
Start-up permit Innovative business with a facilitator Separate IND conditions
Self-employed permit Freelancers and founders Business plan assessment
Researcher permit Academic or research roles Usually arranged by the institution
Further study Planning another degree New orientation year after it

If you freelance during the year, register correctly with the KvK (Chamber of Commerce) and keep your tax affairs in order; those records will matter if you later apply for a self-employed permit.

12. Three example cases (fictional)

The following people are invented to show how answers change by situation.

Case A: Dutch master's graduate, 26

Her student permit expires in two months. She applies online with DigiD before the expiry date, using a completion statement because the diploma is not ready yet. If she is hired during the year, she switches at the €3,122 reduced threshold. Having lived in the Netherlands for two years, she almost certainly does not qualify for the 30% ruling.

Case B: PhD from a top-ranked foreign university, 31

He finished his PhD abroad and wants a research job in the Netherlands. He checks that his university was in the top 200 at two publishers on his PhD date, in general or matching subject lists, and saves the pages. His programme was not taught in English, so he sits IELTS. If he finds a job within about 8 months of arriving, he may still satisfy the 30% ruling's 150 km rule.

Case C: Dutch bachelor's graduate with a partner abroad, 24

She uses the orientation year after her bachelor's. Bringing her partner requires meeting the family income amount, which is unrealistic while searching. The practical plan is to switch to a highly skilled migrant permit first. If she later completes a master's, she can apply for another orientation year.

Case How to apply Likely next permit 30% ruling
A: Dutch master's, 26 Online with DigiD HSM (reduced) Unlikely
B: Foreign PhD, 31 Paper or embassy Researcher or HSM Depends on search time
C: Dutch bachelor's, 24 Online with DigiD HSM (reduced) Unlikely

13. Common mistakes to avoid

We combined Expatica's list of pitfalls with points from the IND and Belastingdienst sources.

Don't Why
Apply with only a foreign bachelor's Foreign route needs master's or higher
Check rankings for this year The test is your graduation date
Use an unrelated subject ranking It must match your field
Let your student permit lapse Creates a residence gap
Wait for the diploma A completion statement is accepted
Submit a transcript as proof Not accepted as proof of graduation
Expect an extension Not possible; plan the next permit
Work in other Schengen countries Work rights are Netherlands-only
Assume the 30% ruling follows Separate tax decision

The most expensive mistake is a residence gap. It closes the online route and can complicate later decisions, so leave a margin on every deadline.

14. What to do next

  1. Identify your route: Dutch degree, research, or designated foreign institution.
  2. Write down your graduation date and your current permit's expiry date.
  3. Foreign graduates: check the three rankings as of your graduation date and save dated evidence.
  4. Arrange proof of English-taught study, or book an IELTS test.
  5. Foreign degrees: apply for an IDW credential evaluation and keep the confirmation.
  6. Confirm your health insurance continues after graduation.
  7. Apply to the IND (online with DigiD in the Netherlands, on paper otherwise) and pay €254.
  8. Polish your CV and cover letter, and check employers in the recognised sponsor register.
  9. Once you have an offer, file the highly skilled migrant application well before the orientation year ends.

15. Checklist

  • Within 3 years of graduation, PhD or research
  • No previous orientation year for the same programme or research
  • Foreign degree: master's or higher, top 200 at 2 of 3 publishers on the graduation date
  • Subject rankings, if used, match your field
  • Language requirement met (IELTS 6.0 or English-taught programme)
  • Credential evaluation requested from IDW
  • Application filed before your current permit expires
  • Health insurance continuous
  • Family plans checked against the income requirement
  • Next permit planned before the orientation year ends

Key takeaways

  • The orientation year is a one-year, non-extendable job-search permit, applied for within 3 years of graduating. The 2026 fee is €254.
  • Foreign graduates need a master's or higher from an institution in the top 200 at 2 of 3 publishers on their graduation date.
  • You can work freely in the Netherlands without a TWV, but not elsewhere in Schengen.
  • Once hired, you can switch to a highly skilled migrant permit at the reduced €3,122 threshold (2026) with a recognised sponsor.
  • The 30% ruling is a separate tax decision; the 150 km rule excludes most Dutch graduates, PhDs have an exception, and new cases drop to 27% from 2027.
  • Bringing family is easier after you switch to a highly skilled migrant permit.
  • Two deadlines matter most: apply before your current permit expires, and apply for the next permit before the orientation year ends.

Sources

Official sources

Rankings

Expat media

All sources were checked on 27 October 2026. Fees and salary thresholds change every 1 January, and family income amounts also on 1 July. Check the IND and Belastingdienst before applying.


Original article

Orientation year visa in the Netherlands: who qualifies and how to apply — Expatica

FAQ

Who can apply for the Dutch orientation year (zoekjaar)?
According to the IND, people who in the last 3 years completed an accredited Dutch bachelor's or master's, a Dutch post-master's of at least 10 months, scientific research in the Netherlands, an Erasmus Mundus joint master, or a master's, PhD or post-master's at a designated foreign institution. A foreign bachelor's alone does not qualify, and you cannot use it twice for the same programme.
How does the top-200 ranking rule work for foreign graduates?
Your institution must have been in the top 200 of general or subject rankings from at least 2 of 3 publishers (Times Higher Education, QS, ShanghaiRanking) on your graduation or PhD date. Subject rankings must match your field, and two lists from the same publisher count as one. Keep dated screenshots as evidence.
How much does the orientation year cost and how long does the IND take?
The IND fee is €254 for applications made between 1 January 2026 and 1 January 2027. The statutory decision period is 90 days and can be extended, for example if the file is incomplete; Expatica notes a possible 30-day extension on a first application. The fee is not refundable and is reviewed every January.
Can I work any job during the orientation year?
Yes, within the Netherlands. You can be employed, intern, freelance or prepare a business without a work permit (TWV); the residence document says 'Arbeid vrij toegestaan, TWV niet vereist'. The right to work does not extend to other Schengen countries, and the permit lasts at most one year and cannot be extended.
What salary do I need to switch to a highly skilled migrant permit?
During the orientation year, or within 3 years of graduating or obtaining a PhD, the reduced criterion applies: €3,122 gross per month in 2026, excluding holiday allowance, per the IND. The standard amounts are €5,942 (30 or older) and €4,357 (under 30). Your employer must be an IND recognised sponsor.
Will I get the 30% ruling after an orientation year?
Not automatically. It is a separate tax scheme from the Belastingdienst. You normally must have lived more than 150 km from the Dutch border for over 16 of the 24 months before your first workday, so most people who studied in the Netherlands fail it. Dutch PhD holders who start work within a year of graduating have an exception.

Source: Expatica

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