In short
The Dutch start-up permit gives non-EU founders 1 year — not extendable — to develop an innovative product with a facilitator recognised by RVO, the Netherlands Enterprise Agency. You must show enough money to live on for the year (or financing from the facilitator), and both you and the facilitator must be registered with KvK; the IND fee is €423 in 2026. Afterwards you switch to the self-employed permit — with a simplified assessment if your facilitator confirms at least 3 months of mentoring. Americans have an easier option at any stage: the DAFT, with €4,500 invested in their own business and no points test. Most founders use a BV, which needs no minimum capital and pays 19% corporate tax on the first €200,000 of profit. US owners usually file Form 5471 and should plan for NCTI.
Startup in the Netherlands: key facts
Last verified 28 September 2026| Start-up permit | 1 year, not extendable, with an RVO-recognised facilitator and an innovative product; then switch to the self-employed permit# Source: IND: Start-up · RVO: Facilitator for startups |
|---|---|
| IND fee | €423 in 2026 for a self-employed (incl. DAFT), highly skilled migrant, Blue Card or start-up permit; partner €254, child €85# Source: IND: Fees (valid 1 Jan–31 Dec 2026) |
| DAFT (Dutch-American Friendship Treaty) | Self-employed permit for US (and Japanese) citizens: invest at least €4,500 in your own Dutch business, register with KvK and invest within 6 months of the IND decision# Source: IND: Residence permit self-employed person (US/Japanese nationals) · IND form 7524: Application self-employed (2026) |
| Self-employed (non-DAFT) | Points test on experience, business plan and added value; at least €1,766.77 a month gross profit (2026)# Source: IND: Scoring system self-employed persons · IND: Required amounts income requirements |
| Entry visa | US citizens are exempt from the entry visa (MVV) and can apply for a residence permit after arriving visa-free# Source: IND: MVV exemptions |
| Usual company type | BV (private limited company): no minimum capital since 2012, formed by notarial deed and registered with KvK# Source: Business.gov.nl: Private limited company (bv) |
| KvK registration | One-off fee of €85.15 in 2026; no annual fee# Source: KVK: Registration fee · Ondernemersplein: Inschrijven bij KVK |
| Corporate tax | 19% on the first €200,000 of profit and 25.8% on the rest (2026)# Source: KVK: Vennootschapsbelasting |
| Innovation box | Qualifying innovation profits taxed at an effective 9% (needs a WBSO R&D declaration)# Source: Belastingdienst: Innovatiebox |
| Director-shareholder salary | Shareholders with 5%+ who work for their BV must take a customary salary — at least €58,000 in 2026, as a rule# Source: SRA: Normbedrag gebruikelijk loon dga in 2026 naar € 58.000 · Business.gov.nl: Private limited company (bv) |
| 30% ruling | 30% of salary tax-free for up to 5 years for employees recruited from abroad earning over €48,013 taxable (€36,497 under 30 with a master's) in 2026; 27% from 2027# Source: AWVN: Salariscriteria kennismigranten en 30%-regeling 2026 · Rendement: 30%-regeling wordt 27%-regeling · Law & More: 30% ruling 2026/2027 |
| US anti-deferral tax | GILTI became NCTI for tax years from 2026; the 18.9% high-tax exclusion still exists — get US advice# Source: Taxes for Expats: IRC 951A and NCTI tax 2026 |
Not American?
Canadians, Australians, Brits and other non-EU citizens: the same rules apply
The start-up permit is the same for all non-EU founders. What differs:
- Canada
- Australia
- New Zealand
- United Kingdom
- Japan
- South Korea
- + other visa-free countries
| Americans and Japanese | Can skip the start-up permit and use the DAFT treaty route with €4,500 invested. |
|---|---|
| Other non-EU founders | After the start-up year, need the points-based self-employed permit with a minimum gross profit of €1,766.77 a month. |
| Home-country tax | US citizens are taxed on worldwide income and have extra filings for a Dutch company (Form 5471, FBAR, NCTI). |
| Documents from abroad | Need an apostille; the US, Canada (since 11 Jan 2024), the UK, Australia and NZ issue them.Source: HCCH: Apostille Convention status table |
Overview
Launching Your Startup in the Netherlands
The Netherlands combines an international, English-speaking workforce with strong links to the rest of Europe and nonstop flights to many US cities. A BV can be set up without minimum capital, and qualifying innovation profits can be taxed at an effective 9% under the innovation box.
For non-EU founders the start-up permit is a one-year bridge. Americans can also go straight to the DAFT — often the simpler route if you do not need a facilitator's support.
For most American founders the question is not start-up permit or not, but start-up permit or DAFT — and how to structure the company for US tax.
Our Services
Your Partner for a Dutch Launch
Route choice
Start-up permit, DAFT or the regular self-employed permit.
Facilitator introductions
Finding an RVO-recognised facilitator that fits your sector.
Company set-up
BV formation through a notary, KvK registration and the business bank account.
Tax planning
Corporate tax, the innovation box, the director-shareholder salary and US reporting.
Team and residence
Highly skilled migrant permits and the 30% ruling for the people you hire from abroad.
Residence Routes
Navigating Founder Visas & Residency
Start-up Permit
1 year, not extendable. You need an RVO-recognised facilitator, an innovative product and enough money to live on (or facilitator financing). IND fee €423.
- Duration
- 1 year
- Fee
- €423
DAFT
€4,500 invested in your own business — no points test and no income test at renewal. Family members may work.
- Investment
- €4,500
Self-Employed Permit
Up to 2 years at first, renewable. RVO scores experience, business plan and added value; you need at least €1,766.77 a month gross profit. A facilitator declaration of 3+ months' mentoring simplifies the assessment.
- Min. profit
- €1,766.77/month
Costs & Tax
Business Costs and Tax in the Netherlands
| Item | 2026 |
|---|---|
| BV minimum capital | None (since 2012) |
| KvK registration | €85.15 one-off, no annual fee |
| Corporate tax | 19% up to €200,000, 25.8% above |
| Innovation box | Effective 9% on qualifying profits (WBSO declaration needed) |
| Director-shareholder salary | At least €58,000 as a rule (5%+ shareholders who work for the BV) |
| Dividends to owners (Box 2) | 24.5% up to €68,843, 31% above |
| VAT | 21% standard, 9% reduced; VAT number on KvK registration |
Sources: KvK: registration fee · KvK: corporate tax
Notary fees for forming a BV are set by the market — ask for quotes. Hiring from abroad? Your employees may qualify for the highly skilled migrant permit and the 30% ruling.
Ecosystem
The Netherlands' Startup Hubs
Amsterdam
The largest ecosystem; RVO-recognised facilitators include Rockstart and Antler. Living in Amsterdam →
Eindhoven
Hardware and deep tech; HighTechXL is a recognised facilitator.
Rotterdam
Port, logistics and energy; PortXL and the Erasmus Centre for Entrepreneurship are recognised facilitators.
Utrecht
UtrechtInc supports university-linked start-ups.
Wageningen
Food and agri-tech through StartLife.
Check the current list on the RVO website before you apply — only recognised facilitators qualify.
Step by Step
Essential Steps for American Founders
Choose your route
Start-up permit with a facilitator, or the DAFT if you can invest €4,500 and want no facilitator.
Agree terms with a facilitator
Only RVO-recognised facilitators count; both of you must be registered with KvK.
Form your company
A BV through a notary, or a sole proprietorship for DAFT — plan US classification first.
Apply to the IND
Americans need no entry visa and can apply after arriving; the fee is €423.
Register and insure
Register with your municipality within 5 days and take out Dutch health insurance within 4 months.
Open a bank account
Banks report US account holders under FATCA and ask for your US tax number; some refuse or close accounts without it.
Why the Netherlands
Why the Netherlands for US Founders
A route just for Americans
The DAFT makes staying after the start-up year straightforward.
Innovation box
Qualifying R&D profits taxed at an effective 9%.
Talent from abroad
Fast highly skilled migrant permits through recognised sponsors and the 30% ruling help you hire.
US owners usually file Form 5471; a BV can elect to be disregarded (Form 8832, then Form 8858), an NV cannot. GILTI became NCTI for tax years from 2026; the 18.9% high-tax exclusion still exists — get US advice. The US–Netherlands treaty reduces Dutch dividend withholding for US companies.
FAQ
Frequently asked questions
How long does the Dutch start-up permit last?
1 year, and it cannot be extended. Afterwards you switch to the self-employed permit — or, as an American, to the DAFT.
Do I need a facilitator?
Yes, for the start-up permit. It must be recognised by RVO, the Netherlands Enterprise Agency, and registered with KvK. The DAFT does not need a facilitator.
How much money do I need?
The IND asks you to show enough means to live on for the year, through a Dutch bank account balance, or financing from your facilitator. The DAFT requires €4,500 invested in your business.
What is the corporate tax rate?
19% on the first €200,000 of profit and 25.8% on the rest in 2026; qualifying innovation profits can be taxed at an effective 9%.
Do I need a Dutch BV?
Not necessarily. DAFT also accepts a sole proprietorship or partnership. A BV has no minimum capital but brings Form 5471 for US owners.
Netherlands
Everything about moving to Netherlands
Startup visas · other countries
Startup visas in other countries
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