Living abroad

If you live in the Netherlands, you are a resident taxpayer. Do you live abroad and do you have income in or from the Netherlands? In that case, you have non-resident taxpayer status. In both cases, you are subject to Dutch income tax and you usually have to file an income tax return in the Netherlands annually. Do you have non-resident taxpayer status? In that case, you can opt to pay income tax according to the same tax rules as when you have resident taxpayer status.

You live in another country and you have income from the Netherlands

If you live in the Netherlands, you are a resident taxpayer. Do you live abroad and do you have income in or from the Netherlands on which the Netherlands may levy taxes? In that case, you have non-resident taxpayer status.

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Non-resident taxpayer status

If you have non-resident taxpayer status, only the income on which the Netherlands may levy tax is included in the taxation. You may not have a tax partner.

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Scheme for qualifying non-resident taxpayer status as from 2015

The scheme for qualified non-resident taxpayer status will apply as from 2015. Do you meet all conditions of this new scheme? In that case, you are entitled to the same deductible items, tax credits and tax-free allowance as residents of the Netherlands.

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