I am living abroad – can I make use of deductions and credits?

That depends on your personal situation.

Choose your situation:

  • You are a qualifying non-resident taxpayer

    You are entitled to the same tax-deductible items and tax credits (Dutch only) as residents of the Netherlands. For example, you can deduct your mortgage interest.

    When are you a qualifying non-resident taxpayer?

    You are, if you do not reside in the Netherlands, but you are resident in another EU country, in Liechtenstein, Norway, Iceland, Switzerland, on Bonaire, Sint Eustatius or Saba. Ánd you pay tax in the Netherlands on at least 90% of your income . Your total income is taken into account, which means your income in the Netherlands and in other countries together.

    Do you have a partner, and together you pay tax in the Netherlands on at least 90% of your joint income? You are both qualifying non-resident taxpayers. You can file your tax return together with your tax partner.

    Are you resident in the United Kingdom? See what Brexit means as far as income tax is concerned (Dutch only).

    File a tax return if you are not sure

    Complete your online tax return for non-resident tax payers. You will find the questions on this topic on the page ‘Personal data’, the 1st screen for the completion of your tax return. You will subsequently see whether you are a qualifying non-resident taxpayer.

    Send us a personal income statement

    Once you filed your tax return, send us your personal income statement as soon as possible. Only then we can take your deductions and tax credits into account. Download your personal income statement.

  • You are a non-resident taxpayer

    But not a qualifying non-resident taxpayer. Depending on your country of residence, you may also be entitled to deductions and tax credits.

    Select your country of residence:

    • Belgium
      You are entitled to the following benefits if you have income from the Netherlands or assets in the Netherlands.

      Deductions

      • alimony to an ex-partner
        You can deduct alimony to your ex-partner to a limited extent in your tax return. The part you are allowed to deduct in the Netherlands must be proportionate to the part of your income on which you pay tax in the Netherlands (pro rata arrangement).
      • expenses for the temporary stay at home of a disabled child
        The expenses for the temporary stay at home of a disabled child may be deducted to a limited extent in your tax return. The part you are allowed to deduct in the Netherlands must be proportionate to the part of your income on which you pay tax in the Netherlands (pro rata arrangement).
      • entrepreneur's allowance for business profits in the Netherlands

      Tax credits

      • the general tax credit
      • the employed person’s tax credit
      • the income-related combination tax credit

      Divide income and deductions

      If you have a tax partner who also receives income from the Netherlands, you can file a tax return jointly. This allows you to divide some income and deductions favourably between you and your partner.

    • EU country (not the Netherlands or Belgium), Liechtenstein, Norway, Iceland, Switzerland, Bonaire, St. Eustatius, Saba
      You are entitled to the following benefits if you have income from the Netherlands or assets in the Netherlands.

      Deductions

      • entrepreneur’s allowance

      Tax credits

      • the employed person’s tax credit
      • the income-related combination tax credit
    • Suriname, Aruba
      You are entitled to benefits through agreements with Suriname and Aruba.

      Deductions

      • alimony to an ex-partner
      • entrepreneur's allowance for business profits in the Netherlands
      • expenses for the temporary stay at home of a disabled child

      Tax credits

      • the general tax credit

      Divide income and deductions

      If you have a tax partner, you may divide some income and deductions favourably between you and your partner in your joint tax return.

    • United Kingdom
    • Another country
      Do you live in a country not mentioned above? And do you have income from the Netherlands or assets in the Netherlands. You are entitled to deduct the entrepreneur’s allowance for profit from business activities in the Netherlands.

Tax and contribution components of tax credits

If you live abroad, you are entitled to 'the tax part of the tax credits'. If you are insured for the Dutch national insurance schemes, you are also entitled to the contribution component of the tax credits.

File a tax return to get your deductions and credits

If you file your income tax return, you will see automatically what you are entitled to. If you have a tax partner who (also) receives income from the Netherlands, you can file a tax return together.

Tax return 2021 (Dutch only)