Partial non-resident taxpayer status

If you come to live in the Netherlands and you are eligible for the 30%-facility for incoming employees, you can choose partial non-resident taxpayer status. When having partial non-resident taxpayer status, you are considered a non-resident taxpayer for part of the income tax.

Consequences for income tax

If you opt for partial non-resident taxpayer status, your taxable income from a substantial interest (box 2) and your taxable income from savings and investments (box 3) will, for income tax purposes, be determined according to the regulations that apply to non-resident taxpayer status. In practice, this means that, for these boxes, tax is levied on a lower amount. As a result, you pay less tax.

See also


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