You live in another country and you have income from the Netherlands
If you live in the Netherlands, you are a resident taxpayer (only available in Dutch). 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 the Netherlands have a tax treaty with the country you live in? In that case, it could be that we may not levy taxes on certain income. Download the application form if you would like the exemption in the Treaty to be applied to your income right away.
Social insurance schemes
Are you covered by social insurance in the Netherlands, for example because you work in the Netherlands? If so, you also have to pay national insurance contributions. The national insurances for which you pay contributions are:
- General Old Age Pensions Act (AOW)
- Surviving Dependants Act (Anw)
- Exceptional Medical Expenses Act (AWBZ)
We collect the national insurances contributions along with the income tax as 1 sum.
If you have non-resident taxpayer status, this does not necessarily mean that you have to pay national insurance contributions on your income in the Netherlands. Your personal circumstances determine whether you have National Insurance in the Netherlands. For further information, please see Social security when working and doing business abroad.
If you do have National Insurance in the Netherlands, you pay the income-related contribution under the Zorgverzekeringswet (Zvw) (= Health Care Insurance Act).