DAFT visa (2026): the Dutch-American Friendship Treaty explained

Visas & Immigration
, , ,
1

The DAFT visa is a Dutch residence permit for US citizens who run their own business in the Netherlands. It rests on the 1956 Dutch-American Friendship Treaty, and its core financial test is small: the IND (the Dutch immigration service) asks for a minimum investment of €4,500 in your own business for most business forms. The first permit lasts up to 2 years, the IND fee is €423 in 2026, and the extension is usually issued for 5 years. Japanese citizens can use an almost identical route under the Dutch-Japanese Trade Treaty.

Last checked: October 2026

In short:

  • US and Japanese citizens can get a self-employed residence permit with a minimum business investment of €4,500, no points-based business plan, and an IND fee of €423 in 2026.
  • Since 1 April 2024 the IND no longer checks the treaty conditions before granting the first permit; you must register with the KVK and make the investment within 6 months of the decision, and, according to immigration firm Mynta, the IND began sending compliance check letters at the end of February 2026.
  • Once you live there you are a Dutch tax resident on your worldwide income, Dutch basic health insurance is mandatory, and the 30% ruling is for employees only, so it does not help a sole proprietor.

Who can apply

The route is open to people with US nationality (DAFT) or Japanese nationality (the Dutch-Japanese Trade Treaty, sometimes called DJFT). The IND lists four ways to qualify under these treaties. You need to meet one:

  • you trade between the Netherlands and the US or Japan;
  • you represent a foreign business in a key position;
  • you practise an independent profession (not government or healthcare work);
  • you invest substantial capital in a Dutch business.

Most freelancers, consultants and founders use the last route. What makes DAFT unusual is what it skips. US and Japanese nationals are not assessed under the points system that other self-employed applicants face, so there is no scored business plan, and the “essential Dutch interest” test does not apply in the same way. Law firm Kroes Advocaten also notes that no civic integration requirement applies to the DAFT permit itself.

You also do not need an MVV (provisional entry visa). The IND’s MVV exemption list includes both the United States and Japan, so you can enter visa-free under Schengen rules and apply from inside the Netherlands. Keep an eye on your 90/180 days while you set up.

The €4,500 investment and business structure

Item Requirement (2026)
Minimum investment €4,500 for most business forms (IND)
Where it sits In your own business, kept as business capital for the life of the permit
Business forms Sole proprietorship (eenmanszaak) or private limited company (BV) are the common choices
KVK registration Required; one-off KVK fee €85.15
Deadline Register and invest within 6 months of the IND decision (first application)
Business plan Not required

The €4,500 is not a fee. It is capital that has to stay in the business and show up on the balance sheet. Kroes Advocaten describes it as an investment that “must be maintained as business equity throughout the permit’s validity”. The IND’s detailed rules on what counts as a substantial investment are published in Dutch on wetten.overheid.nl.

A sole proprietorship is the simplest and cheapest structure. A BV adds notary costs, separate accounts and corporate tax filings, but it separates business and personal assets. For the full BV setup process and costs, see our Netherlands company guide.

The 2024 procedure change and 2026 compliance checks

Two things have changed recently, and both matter.

No prior check since April 2024. Before 2024, applicants often hit a chicken-and-egg problem: they needed a Dutch bank account and a citizen service number (BSN) to prove the investment, but struggled to get either without a residence permit. On 1 April 2024 the IND introduced a procedure under which it grants the first permit without checking the treaty conditions beforehand. You then have 6 months from the decision letter to register with the KVK and make the investment. Dutch law firm Everaert reported in March 2026 that this temporary procedure appears to have become permanent. Grant Thornton (June 2026) describes the same change.

Compliance letters from February 2026. According to immigration firm Mynta, the IND began sending compliance check letters to treaty permit holders at the end of February 2026. The letters ask for a recent balance sheet, a company bank statement showing the invested funds, a KVK extract and, where relevant, the incorporation or partnership deed. The response deadline is 2 weeks, and an extension can be requested. The IND can revoke the permit if the conditions were never met.

The treaty itself has not been amended since 1956. What has changed over time is how strictly the IND checks it. As far back as 2018, IamExpat reported that the IND was rejecting some extensions where the business showed little real activity. We found no announced plan to abolish DAFT as of October 2026.

Fees, duration and processing time

Step Fee or term (2026)
First application (self-employed, incl. DAFT/DJFT) €423
Extension €423
Partner or family member €254 each
KVK registration €85.15
First permit validity Maximum 2 years
Extension validity Usually 5 years
Statutory decision period Up to 90 days
Permanent residence (EU long-term resident) €254
Naturalisation (single person) €1,139

IND fees change every 1 January. The 90-day decision period is the legal maximum cited by Grant Thornton; actual times vary.

Extensions. To extend, you show the business is real and the capital is still in it. The IND asks for annual accounts plus a balance sheet or income statement, and Grant Thornton notes that the accounts should be validated by an accountant. Revenue is not a written legal requirement, but in practice a business with no invoices is a weak case.

Family. Family members can join you. The IND notes that they get a permit endorsed “free to work, no work permit required”, which is one of the most useful features of the route.

Permanent residence and citizenship

After 5 consecutive years on a valid Dutch residence permit, you can apply for permanent residence. The IND conditions include:

  • a main residence in the Netherlands for the whole 5 years and registration in the BRP (population register);
  • passing the civic integration exam at level A2 or being exempt;
  • meeting the income requirement (independent, sustainable and sufficient income);
  • having applied for every extension on time.

Naturalisation also currently requires 5 years of residence. A draft bill from autumn 2025 to raise this to 10 years had not passed as of October 2026, according to Law & More. Dutch law generally requires you to give up your existing nationality when you naturalise, with exemptions. For most Americans that is the deciding factor, so many stop at permanent residence.

Tax: what changes when you move

Residence. If you live in the Netherlands, you are generally taxed there on worldwide income. US citizens also keep filing US returns, so read our US expat tax guide before you move.

The 30% ruling does not apply to sole proprietors. The Belastingdienst (Dutch tax authority) says you can only use the expat scheme “if you are in paid employment by your employer”. A self-employed person on DAFT does not qualify. Whether a director employed by their own BV can use it depends on the facts; get advice.

Box system, 2026 figures:

Box What it covers 2026 rate (below state pension age)
Box 1 Income from work, business profit, home 35.75% up to €38,883; 37.56% to €78,426; 49.50% above
Box 2 Dividends and gains from a substantial (5%+) shareholding, e.g. your own BV 24.5% up to €68,843; 31% above (Deloitte)
Box 3 Savings and investments 36% on a deemed return; tax-free assets €59,357 per person
Corporate tax (BV) Company profits 19% up to €200,000; 25.8% above (Deloitte)

Sole proprietors can claim the self-employed deduction (zelfstandigenaftrek), €1,200 in 2026, and the SME profit exemption of 12.7%, per Deloitte. Both usually require meeting an hours criterion, so check with an adviser.

Health insurance is compulsory

The Dutch government says anyone who comes to live or work in the Netherlands must take out Dutch basic health insurance. You have 4 months from arrival. If you take it out later, you are not covered retroactively and you may be fined. Travel insurance or a US plan does not replace this.

Step-by-step timeline

  1. Enter the Netherlands visa-free (no MVV needed).
  2. Register at the municipality to get a BSN, if you can get an address.
  3. Apply to the IND for the self-employed permit under DAFT and pay €423.
  4. Within 6 months of the decision: register with the KVK and put at least €4,500 into the business.
  5. Take out Dutch basic health insurance within 4 months of arrival.
  6. Keep proper accounts from day one; you will need them for a compliance check or the extension.
  7. Before the 2-year permit ends, apply to extend (usually for 5 years).

Related guides: Netherlands company formation (2026): Dutch BV setup, tax and costs · Digital nomad visa countries: which countries have one (2026 list) · Schengen 90/180 rule (2026): how to count days, EES and ETIAS · US expat taxes (2026): filing, FEIE, FBAR and catching up · How to leave the US (2026): a checklist for moving out of the US

Quick answers

Q: How much money do you need for the DAFT visa?
The IND requires a minimum investment of €4,500 in your own Dutch business for most business forms. It must stay in the business as capital. On top of that, budget €423 for the 2026 IND application, €85.15 for KVK registration, Dutch health insurance, and accounting costs.

Q: How long does the DAFT residence permit last?
The first permit is valid for a maximum of 2 years. If the business is genuine and the capital is still invested, the extension is usually issued for 5 years. After 5 consecutive years on a valid permit you can apply for permanent residence, which requires civic integration at A2 level.

Q: Can I use the 30% ruling on a DAFT visa?
Not as a sole proprietor. The Belastingdienst says the expat scheme only applies if you are in paid employment by your employer. DAFT holders are self-employed, so they pay normal Box 1 rates on business profit, though they may claim the self-employed deduction and SME profit exemption.

Sources

This is general information from the Nomad Forums team, not legal, tax or financial advice. Rules change; check the official source or a qualified adviser before acting.

Over to you: If you applied for DAFT after April 2024, how long did the IND take, and did you get a compliance check letter in 2026? Did you go with a sole proprietorship or a BV, and why?