Overview of deductions and tax credits

Depending on your personal situation, you may be entitled to certain deductions or tax credits. Read more about deductibles and tax credits.

On this page:

You are a non-resident taxpayer

Deductions
  • travel allowance for public transport
  • losses from work and housing from previous years
Tax credits
  • employed person's tax credit
  • income-related combination tax credit

You do not have to fill in the employed person's tax credit in your tax return. If you file a tax return, we will automatically take these tax credits into account.

You live in Belgium and you are a non-resident taxpayer

Deductions
  • travel allowance for public transport
  • losses from work and housing from previous years
  • expenses for weekend visits concerning severely disabled persons (pro rata)
  • alimony you pay to your ex-partner (pro rata)
Tax credits
  • employed person's tax credit
  • income-related combination tax credit
  • general tax credit

You do not need to fill in the general tax credit and the employed person’s tax credit in your tax return. If you file a tax return, we will automatically take these tax credits into account.

How do you calculate your pro rata personal allowance?

You may apply the personal allowance deduction to a limited extent. The part that you can deduct must be in proportion to the part of your income that is taxed in the Netherlands. This is called the pro-rata rule. You calculate the maximum part of your deduction as follows: divide your Dutch income by the total of your income from the Netherlands and outside the Netherlands. Multiply the result (the multiplication factor) by the personal deductible item.

Example
Your total income is € 50,000. Of this, € 30,000 is taxed in the Netherlands. The multiplication factor is then € 30,000 / € 50,000 = 0.6. You pay € 3,000 per year in alimony (a personal deductible item). You may then deduct 0.6 x € 3,000 = € 1,800 in the Netherlands.

You live in Suriname or on Aruba

Deductions
  • travel allowance for public transport
  • losses from work and housing from previous years
  • expenses for weekend visits concerning severely disabled persons (pro rata)
  • alimony you pay to you ex-partner (pro rata)
Tax credits
  • income-related combination tax credit
  • general tax credit

You do not need to fill in the general tax credit in your tax return. If you file a tax return, we will automatically take these tax credits into account.

In the Netherlands, you are compulsorily insured under the national insurance schemes (AOW, Anw, WLZ)

If you are compulsorily insured for national insurance in the Netherlands, we will determine your premium income on the basis of your worldwide income in box 1.

Deductions
  • travel allowance for public transport
  • costs for your own home
  • expenditure on income provisions (e.g. amounts for annuities)
  • losses from work and housing from previous years
  • expenses for weekend visits concerning severely disabled persons (pro rata)
  • alimony you pay to your ex-partner (pro rata)
  • expenses for your studies
  • gratuities
Tax credits
  • income-related combination tax credit
  • tax credit for green investments
  • employed person's tax credit
  • general tax credit
  • young disabled person's discount
  • elderly discount

You do not need to fill in the general tax credit and the employed person’s tax credit in your tax return. If you file a tax return, we will automatically take these tax credits into account.

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