- International issues: private taxpayers
- Dutch income tax system
- Emigration and Taxation
- Immigration and Taxation
- Secondment abroad
- If you come to the Netherlands to work
- Living in the Netherlands, income from abroad
- Living abroad, income in the Netherlands
- Social security and cross-border employment and enterprise
- Double tax relief
The Dutch income tax system
If you live in the Netherlands, you qualify as a resident taxpayer. If you live abroad and receive income from the Netherlands that is taxable in the Netherlands, you qualify as a non-resident taxpayer. In both cases, you will be subject to Dutch income tax. To give you a proper understanding of the tax system in the Netherlands, the relevant aspects will be outlined below.
Three types of income: the box system
For income tax purposes, there are three types of taxable income, classified into three so-called boxes.
Partners
Where possible, partners are taxed individually. This means that they pay tax on their own income and can only utilise their own deductible expenditure. However, there also exist some types of joint income and deductible expenditure.
Tax credits
All taxpayers are entitled to a general credit against the tax owed: the general tax credit. On top of this, you may qualify for supplementary credits against the tax owed.
Worldwide income
Residents of the Netherlands and non-resident taxpayers opting for resident taxpayer status should report their entire worldwide income in their income tax returns.
