DAFT Visa (Dutch-American Friendship Treaty): Complete 2026 Guide
The DAFT is the most generous residence route in Europe that almost nobody can use — because it is reserved for US citizens. A 1956 treaty lets an American set up a Dutch business and claim residence on €4,500 of business capital. There is no points test, no job offer, no language test, no salary floor and no MVV. This guide gives you the verified 2026 numbers, the two deadlines that can cost you the permit, and the one thing nearly every other DAFT article gets wrong: there is no income requirement on the initial application.
Who Qualifies for the DAFT Visa?
The Dutch-American Friendship Treaty was signed in 1956 as a trade-and-navigation agreement. Its practical effect today is that a US citizen can obtain a Dutch residence permit for self-employment under conditions no other non-EU national gets. The Dutch call it the verblijfsvergunning zelfstandige under the treaty; everyone else calls it DAFT.
The standard Dutch self-employment permit is scored by the RVO on a points system — personal experience, business plan and added value to the Dutch economy, with hard minimums in each area. It is genuinely difficult. Treaty nationals are exempt from that scoring entirely. Instead of proving your business benefits the Netherlands, you prove you have invested substantial capital in it. That is the whole trade.
You must hold US nationality. Not residence, not a green card — citizenship. Japanese nationals have a parallel route under a separate trade agreement, but there is no DAFT for Britons, Canadians, Australians, or for a non-American spouse. If your partner is the American and you are not, you come as their family member, not as a co-applicant — and that is the one place an income test appears (see below).
| Condition | Requirement (2026) | Notes |
|---|---|---|
| Nationality Absolute | US citizen | The treaty is bilateral. No exceptions, no equivalents. |
| Business capital | €4,500 | Eenmanszaak, VOF, CV or BV. An NV requires €11,250. |
| Points test | Exempt | Treaty nationals are not scored by the RVO. |
| Income / profit test | None on first application | The capital is the bar. Profitability matters at renewal and for PR. |
| Language | None | No Dutch needed for the permit. A2 is required later for PR. |
| MVV | Not required | US is on the IND exemption list — no consular entry-visa step. |
| Accountant sign-off | Required | Financials must be checked by a registeraccountant or AA. |
| Validity | Max 2 years, renewable | Capital must remain in the business throughout. |
- Six months to register with the KvK and make the investment. Miss it and the IND may revoke the permit. This applies to first-time treaty applicants who did not already hold a Dutch residence permit.
- Four months to take out Dutch basic health insurance once you are insurable. Miss it and the CAK enforces at a higher administrative premium of €172.70 a month (2026).
The Income-Test Myth
Search for DAFT requirements and you will repeatedly be told you must earn a minimum monthly income — usually quoted at around €1,700–1,800 a month. This is the most common error in DAFT coverage, and it puts people off a permit they would comfortably get.
The IND's own application form for this residence purpose lists, for the treaty route: proof of KvK registration no older than three months; a business bank statement showing the invested capital; an opening balance sheet; a deed of formation or incorporation for a partnership or company; biometrics; and an antecedents certificate. All financial documents must be checked by an authorised independent external expert. There is no declaration-of-income appendix in that list.
So where does the number come from? It is real — it is just a different requirement. The IND publishes a required-amounts table that is indexed to the Dutch statutory minimum wage twice a year. For 1 July to 31 December 2026, the relevant figures are:
| Norm | Excl. holiday allowance | Incl. holiday allowance | When it applies to you |
|---|---|---|---|
| Self-employed person | — | €1,766.77/mo | The standard points-based permit. Also the profit picture the IND looks at when you extend. |
| Partner / family reunification | €2,337.00/mo | €2,523.96/mo | Applies to DAFT Only if you sponsor a partner to join you. |
| Permanent residence | €1,635.90/mo | €1,766.77/mo | At the five-year mark, when you apply for PR. |
The €4,500 equity is the bar for getting the permit. Income becomes relevant in three later situations: if you bring a partner (€2,337.00 a month), when you extend (the IND wants annual accounts showing the business is real and the capital is still there), and when you apply for permanent residence at five years. A first-time applicant with a funded business account and no Dutch trading history yet has nothing to prove on income — which is precisely the point of the treaty.
These norms are not arbitrary. The Dutch statutory minimum wage rose to €14.99 an hour for those aged 21 and over on 1 July 2026. On the IND's 36-hour reference week that is €2,337.00 a month — exactly the couple norm. The single/70% norm plus 8% holiday allowance gives €1,766.77. Every one of these figures changes again on 1 January 2027, so re-check before you apply.
How to Apply: Step by Step
The paperwork is light by European standards. The two things that actually take time are the Dutch business bank account and the accountant — start both before you think you need to.
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1Confirm the one requirement that cannot be worked around
You must hold US nationality. Japanese nationals have a parallel route under a separate trade agreement, but there is no DAFT equivalent for any other country. If you are not American, your Dutch routes are the standard points-based self-employment permit, the Highly Skilled Migrant permit or the EU Blue Card.
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2Choose your business form — it sets your capital
An eenmanszaak (sole trader), a VOF or CV (partnership) and a BV (private limited) all require €4,500. Only an NV requires €11,250. Most DAFT applicants register an eenmanszaak — cheapest and fastest. A BV makes sense if you want liability separation or expect shareholders.
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3Register the business and fund the account
Register at the Kamer van Koophandel (KvK) for a one-off €85.15, open a Dutch business bank account, and deposit the capital. The IND wants a business bank statement in the company's name showing the invested amount, plus an opening balance sheet.
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4Have the financials verified by a Dutch accountant
The step most guides skip. The IND requires your financial documents to be checked by an authorised independent external expert — a registeraccountant (RA) or an accountant-administratieconsulent (AA). Finding one who has handled DAFT files before is often the longest lead time in the process.
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5Apply to the IND — no MVV required
US nationals are exempt from the MVV, so there is no consular entry-visa step; you apply for the residence permit directly. Fees: €423 main applicant, €254 partner, €85 per child. The IND's legal decision period is 90 days, extendable by 15 in special cases.
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6Land, register, and start two clocks
Register at your gemeente for a BSN — you need it before banking or filing tax. Then: six months to complete KvK registration and the investment, or the IND may revoke; four months to take out Dutch basic health insurance.
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7Keep the equity in place and renew
The permit runs for a maximum of two years and is renewable. At renewal the IND asks for annual accounts and a balance sheet showing the business stayed active and the capital stayed in it — the €4,500 is a standing condition, not a one-off hurdle. At five continuous years you can apply for permanent residence.
Documents Required
This is the treaty-route document set. Tick off what you have confirmed — your progress saves to this browser and prints into your checklist PDF.
Total Cost Breakdown
DAFT is cheap for what it delivers. The headline number is €4,500, and that money never stops being yours — it just has to sit in your business. The genuine costs are small.
Official fees
| Item | Fee (2026) | Notes |
|---|---|---|
| IND application — main applicant | €423 | Fees rose 4.4% on 1 January 2026. |
| IND application — partner | €254 | Family reunification. Triggers the income norm. |
| IND application — child under 18 | €85 | Per child. |
| KvK registration | €85.15 | One-off, tax-deductible as a business expense. |
| Permanent residence (later) | €254 | At the five-year mark. |
| Naturalisation (later) | €1,139 | Single applicant — but see the dual-nationality problem below. |
What you also have to budget for
| Item | Cost | Notes |
|---|---|---|
| Business capital | €4,500 / €11,250 NV | Not a cost — your own equity. But it must stay in the business. |
| Accountant verification | Varies | Mandatory. An RA or AA must check your financials. |
| Dutch business bank account | Provider-set | Often the slowest step; some banks are reluctant with new arrivals. |
| Health insurance | ~€157/mo | Average 2026 basic premium; €385 annual deductible. |
| Apostilles and translations | Varies | Only if family are joining you. |
| Dutch driving test | €2,000–4,000 typical | See below — there is no US licence exchange without the 30% ruling. |
The Netherlands has no reciprocal licence exchange with the US. Americans must pass the full CBR theory and practical test, which typically runs €2,000–4,000 and has a fail rate above 50%. There is one exemption — holders of the 30% ruling can exchange any foreign licence test-free. But the 30% ruling is an employee scheme, so self-employed DAFT holders do not qualify for either. You may drive on your US licence for 185 days after registering.
Tax, Health and Staying On
Tax as an American in the Netherlands
You will file in both countries, permanently. US citizens are taxed on worldwide income regardless of residence, so the 1040 continues — plus FBAR if your foreign accounts exceed $10,000 and Form 8938 where it applies. Dutch banks report US persons to the IRS under FATCA.
| Item | 2026 figure | Notes |
|---|---|---|
| Box 1 (self-employment income) | 35.75% → €38,883 37.56% → €78,426 49.50% above | Bracket 1 includes ~27.65% national insurance; tax credits reduce the effective rate. |
| Box 3 (savings & investments) | 36% on a deemed return | Tax-free allowance €59,357 per person, €118,714 for fiscal partners. |
| 30% ruling | Not available | Employee scheme. Falls to 27% from 1 January 2027 for those who do qualify. |
| US self-employment tax | Exempt | See the totalization note below. |
The US–Netherlands social security agreement has been in force since 1 November 1990. A self-employed American resident in the Netherlands is assigned to the Dutch system, which means you are exempt from US self-employment tax — currently 15.3%. Request a certificate of coverage (form NL/USA 101) and attach a copy to your 1040 each year as proof. Without it, the IRS has no way to know the exemption applies.
Box 3 taxes a deemed return on your worldwide savings and investments rather than the income they actually produced. For Americans this creates a well-known foreign-tax-credit mismatch: the US credits foreign income tax, and a deemed-return wealth tax does not map cleanly onto that. The Dutch government has been reforming Box 3 toward actual-return taxation, currently expected around 2028. If you hold meaningful investment assets, this is worth a cross-border accountant's time before you move — not after.
Healthcare
Dutch basic health insurance is mandatory once you live or work there, and you must take it within four months of becoming insurable. The average 2026 premium is €1,884 a year (about €157 a month), with a mandatory deductible (eigen risico) of €385. Lower earners can claim zorgtoeslag, a healthcare allowance of roughly €127 a month. Miss the four-month window and the CAK enrols you at a higher administrative premium of €172.70 a month. There is no S1 route for Americans — that is an EU mechanism — and travel insurance only bridges the gap before you enrol.
Permanent residence and the citizenship problem
After five continuous years of legal residence, with no absence longer than six consecutive months, you can apply for permanent residence or the EU long-term resident permit. You will need the civic integration exam at level A2 and the income norm of €1,766.77 a month including holiday allowance.
This is the single biggest long-term catch, and it is worth knowing on day one. The Netherlands' main rule is that you renounce your other nationality on naturalising, and the US is not on the exemption list. The exemptions that do exist are narrow — being married to or the registered partner of a Dutch national, having been born in the Netherlands, or holding refugee status. For most Americans the practical answer is to stop at permanent residence, which is indefinite, renewable, and does not require renouncing anything.
Frequently Asked Questions
€4,500 of business capital in a Dutch business bank account, or €11,250 if you incorporate an NV. It must stay in the business as equity for as long as you hold the permit — it is not a fee, it is your own working capital. Budget separately for the €423 IND fee, €85.15 KvK registration and the accountant who must verify your financials.
No — not on the initial application. The IND's treaty checklist asks for your capital, your KvK registration and accountant-checked financials, not a salary or profit figure. The €1,766.77 per month self-employed norm applies to the standard points-based permit, and profitability matters when you extend and when you apply for permanent residence.
No. There is no language test for the permit or its renewal, and you can apply in English. Dutch becomes necessary later: permanent residence and naturalisation both require the civic integration exam at level A2.
No. US nationals are on the IND's MVV-exemption list, so you skip the consular entry-visa step and apply for the residence permit directly — a genuine advantage over routes like Portugal's D7.
The permit is granted for the residence purpose “work on a self-employed basis”, so it authorises your own business, not payroll employment. Taking a regular job means changing your residence purpose with the IND, which puts you back under the normal work-permit rules.
Yes, as family members — but this is where an income test does appear. To sponsor a partner you must show €2,337.00 a month excluding holiday allowance (€2,523.96 including). IND fees are €254 for a partner and €85 per child.
The IND has a legal decision period of 90 days, extendable by 15 in special cases. Realistically, allow longer end-to-end: opening a Dutch business bank account and getting an accountant's verification are usually the slow steps, not the IND.
Almost certainly not. The 30% ruling is an employee scheme applied for by an employer, so self-employed DAFT holders do not qualify. It also drops to 27% from 1 January 2027. This matters twice over: the ruling is what unlocks the test-free driving-licence exchange, so DAFT holders normally have to sit the Dutch CBR driving test.
Permanent residence after 5 continuous years, with no absence longer than 6 months, the A2 civic integration exam and the income norm. Citizenship is the catch: the Netherlands generally requires renouncing your other nationality and the US is not exempt, so most Americans stop at permanent residence.
Prefer professional guidance?
DAFT is one of the few European routes people genuinely do file themselves — the requirements are short and the IND publishes them clearly. The two places professional help earns its fee are the accountant verification, which is mandatory anyway, and Box 3 tax planning if you hold significant investments. Start with the IND's own page before you pay anyone.
Official sources & references
- Visasind.nl — Immigration and Naturalisation Service — the self-employed residence permit: the €4,500 substantial-capital rule, the treaty exemption from the points test, the €423 fee, the two-year validity and the six-month registration deadline
- Visasind.nl — MVV exemptions — confirms US nationals may apply for the residence permit without a provisional entry visa
- Incomeind.nl — required amounts for income requirements — the 1 July to 31 December 2026 norms: €1,766.77 self-employed, €2,337.00 partner, €1,635.90 permanent residence
- Taxbelastingdienst.nl — Dutch Tax Administration — Box 3 on savings and investments: the 36% rate on a deemed return and the €59,357 per-person tax-free allowance
- Healthrijksoverheid.nl — Government of the Netherlands — the 2026 average basic health-insurance premium of €1,884 a year and the €385 mandatory deductible