DAFT visa Netherlands 2026: Dutch-American Friendship Treaty residence for self-employed Americans

The DAFT visa is not a separate visa: it is the IND residence permit for self-employed work, granted to a US citizen under the Dutch-American Friendship Treaty. On the IND application form it is a purpose of its own, next to the Dutch-Japanese Trade Agreement for Japanese nationals (IND form 7524).

• Capital instead of points. For the regular self-employed permit you send documents showing that your company is of essential interest to the Dutch economy, scored on a points system. The DAFT part of the form asks instead for proof of the capital you invested in your company.
• Your own business. You work self-employed, as a sole trader or through a partnership or company that you set up and fund.
• A route to staying. Work as a self-employed person is a non-temporary purpose of residence, so the years count towards permanent residence (IND).

Not American? Compare the other routes in our Netherlands work visa guide and our startup and self-employed visa guide.

DAFT fits a real business that you run at your own expense and risk, such as a consultancy, a design studio or freelance work for several clients. Most freelancers register as a sole proprietorship or a BV (Business.gov.nl).

• Several clients, your own terms. A freelancer works for different clients without an employment contract and pays tax through their own return (KVK).
• Watch for false self-employment. If you cannot decide yourself when or how you do the work, you may in fact be an employee. The Tax Administration has checked this since 1 January 2025 (Business.gov.nl).
• Regulated professions. You need no separate qualification to set up a business, but some professions have their own requirements.
• One client who directs your work? That looks like a job, and this permit is for self-employed work. Get advice before you build your move on it.

You register with KVK and the Tax Administration (Belastingdienst), and nearly every self-employed professional pays VAT and income tax (Business.gov.nl).

• VAT. The rates are 0%, 9% and 21%. With turnover under €20,000 a year you can apply for the small businesses scheme (KOR) and file no VAT returns, but then you cannot reclaim VAT you paid.
• Income tax. A sole proprietor files an income tax return; a BV files a corporate tax return.
• Set money aside. When you set your hourly rate, business.gov.nl advises reserving 30% for taxes.
• No 30% ruling. The expat scheme is for employees hired from abroad, and its first condition is salaried employment with the company (Business.gov.nl). Self-employed income does not qualify.

Your partner and children can apply for a residence permit to live with you as your family members.

• Income. If they apply together with your own self-employed application, the IND looks at your expected income, which must be evident from your business plan (IND). Our partner visa guide sets out the income rules.
• Fees in 2026: €254 for a partner and €85 for a child under 18 (IND fees).
• Their stay counts too. Living with a family member who holds a permit for a non-temporary purpose, such as self-employed work, is itself a non-temporary purpose (IND).