I live abroad – where do I pay tax on income from the Netherlands?

It depends on agreements with the country where you live. You do not pay double tax on the same income.

Check the agreements in the tax treaty

In the overview of treaty countries, you can see what agreements exist with your country of residence.

Verdragsstaten niet-ingezetenen (Treaty countries non-residents, only available in Dutch)

If your country of residence is not listed in the overview, then the Netherlands does not have a tax treaty with your country of residence. But even then, you will not pay double tax on the same income.

Filing a tax return as a non-resident taxpayer

Read more about your tax return:

• You only state income that is taxable in the Netherlands

  In your tax return, you only state your income that is taxable in the Netherlands. Immovable property in the Netherlands is always taxable in the Netherlands.

  Do you have Dutch income on which you do not have to pay tax in the Netherlands? If so, request an exemption for this income in your tax return, for example for your pension from the Netherlands.

• You may be entitled to tax credits and deductions

  Depending on your situation and the country where you live, you may be entitled to tax credits and deductions. Use our tool to check whether you are entitled to tax credits (only available in Dutch).

  Read more at:

  • What deductions and credits do I have if I live abroad?

• You can file a tax return together with your tax partner

  This is possible if you and your partner are married or have a registered partnership. And you are both qualifying non-resident taxpayers. Read more at:

  • When do I have a tax partner if I live abroad?

• State your property in box 3

  If you do not live in the Netherlands, we will not tax all your assets. We usually tax your real estate in the Netherlands, such as your holiday home. However, we do not tax your Dutch bank account, for example, or an annuity insurance taken out in the Netherlands.

  You must state the following assets in box 3:

  • property in the Netherlands
    For example, you have a holiday home or a rented property in the Netherlands. If you own a domestic property in the Netherlands, you must state this in box 1.
  • rights relating to property in the Netherlands
    For example, you have a right of usufruct or a long lease.
  • rights to shares in the profits of a company based in the Netherlands
    This does not concern rights arising from securities ownership or employment. And you may not have stated these rights in box 1 or box 2.

  Debts relating to Dutch assets are included in the calculation of your assets, for example a mortgage on your holiday home in the Netherlands.

  Not subject to tax in the Netherlands all year round

  If you are not subject to tax in the Netherlands for the entire year, the reference date of 1 January will still apply for the calculation of the savings and investments base.