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. 

No tax partner

You cannot have a tax partner if you pay tax abroad. You will then only pay tax in the Netherlands on your own part of the income and tax-deductible items. For example, if you are in paid employment, then that is your income from employment. Some income and deductible items can be allocated to multiple individuals. This can be a holiday home in the Netherlands or a joint bank account. On these income components and assets, you only pay tax on the part that is your property.

Example

You are married in community of property. You have a holiday home in the Netherlands with your spouse. You both own 50% of this house. For the calculation of your taxes, 50% of the income from this house in box 3 is taken into consideration.

Not entitled to tax credits and deductions

If you do not opt for resident taxpayer status, you are generally not entitled to:

  • the income tax component of tax credits that are not income-related
  • personal allowance
  • tax-free allowance (box 3)
  • deduction of expenses for income provisions

Please note!

In a number of situations, you are still entitled to certain tax credits and deductible items. This applies to residents of Belgium, Germany, Surinam, the Netherlands Antilles, St Martin and Curçao. In specific situations, you can read which deductible items you can use and which tax credits you may be entitled to.

Calculation of the amount of tax owed

We add up the income tax that you must pay and any national insurance contributions owed. From this amount, we deduct the part of the tax credits to which you are entitled.

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