Moving to the Netherlands from the US (2026): visas, DAFT, taxes and your first weeks

The Dutch-American Friendship Treaty gives US nationals a residence permit for their own business, based on a capital investment. The IND form for self-employed work lists it next to the Dutch-Japanese Trade Agreement, which gives Japanese nationals a similar route (IND form 7524). Moving from Canada instead? DAFT is not open to Canadians, but the working holiday permit is. See our guide to the Netherlands visa from Canada for the routes that apply.

• Capital: at least €4,500 in a sole proprietorship, general partnership, limited partnership or BV, and at least €11,250 in an NV (IND form 7535).
• Fee: €423 in 2026, the same as for other self-employed work (IND fees).
• How long: a first permit for self-employed work runs for at most 2 years, and each extension for at most 5 years (Aliens Decree, article 3.58).
• More detail: our DAFT visa guide walks through the documents, the business plan and the extension.

Moving does not end your US obligations: the IRS still expects a return, and Medicare mostly stops at the border. Americans who later naturalise usually have to renounce US citizenship unless an exemption applies; our dual citizenship Netherlands guide lists them.

• US tax returns continue. A US citizen or resident living outside the United States generally files income, estate and gift tax returns and pays estimated tax the same way as people in the US (IRS).
• FBAR and Form 8938. Foreign accounts go on the FBAR when their total value exceeds $10,000 at any time in the year. Living outside the US, Form 8938 applies above $200,000 at the end of the year or $300,000 at any time, or $400,000 and $600,000 when married filing jointly (IRS).
• The tax treaty. The Netherlands and the United States have an income tax treaty (wetten.nl). A tax adviser who knows both systems can tell you how it applies to you; this guide gives no tax advice.
• Social Security. The SVB lists the United States of America among its treaty countries (SVB). Under the agreement, self-employed people who live in the Netherlands are covered by the Dutch system, and a certificate of coverage, form NL/USA 101, establishes an exemption from US contributions (SSA).
• Medicare stays behind. Medicare usually does not cover health care outside the US (Medicare). In the Netherlands you must take out Dutch health insurance no later than 4 months after arriving, even if you have insurance from another country (Government.nl).
• Your driving licence. A US licence is valid for the first 185 days after you move (RDW). The RDW names a licence from America as an example of one that cannot be exchanged (RDW); with the 30% ruling it asks for that tax decision when you exchange a licence from outside the EU/EFTA, so check with your municipality (RDW, in Dutch).

The CPB, the Netherlands Bureau for Economic Policy Analysis, puts the gross modal income at €48,000 in 2026 (CPB).

• Your sector and city: our average salary guide breaks pay down by age, sector and city.
• The legal floor: our minimum wage guide has the 2026 hourly rates.
• Health insurance: the Dutch policy is compulsory once you live here, so budget for the premium from the start and check whether you qualify for healthcare allowance.