I do not live in the Netherlands - what deductions and credits are available to me?

The deductions and tax credits you are entitled to for income tax purposes depend on your personal situation.

By 'tax credits' we mean here '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.

I am a qualifying non-resident taxpayer

If you do not live in the Netherlands, you are entitled to the same deductions and tax credits as residents of the Netherlands. For example, you can deduct your mortgage interest.

To find out if you are a qualifying non-resident taxpayer, please check I do not live in the Netherlands - can I make use of tax benefits?

I am a non-resident taxpayer, but not a qualifying non-resident taxpayer

In that case, you are also entitled to certain tax benefits.

Select your situation below and read about the benefits.

  • I live in Belgium
    Do you have income from the Netherlands or assets in the Netherlands? If so, you are entitled to a number of benefits.

    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

    More benefits

    • You may set off a negative income from a previous year.
    • 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.

    Tax return 2020 for non-resident taxpayers

  • I live in another EU country, or in Liechtenstein, Norway, Iceland, Switzerland, or on Bonaire, St. Eustatius or Saba
    Do you have income from the Netherlands or assets in the Netherlands? If so, you are entitled to some benefits.

    Deductions

    • entrepreneur’s allowance

    Tax credits

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

    Tax return 2020 for non-resident taxpayers

  • I live in Suriname or 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

    More benefits

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

    Tax return 2020 for non-resident taxpayers

  • I live in the United Kingdom
  • I live in another country
    Do you have income from the Netherlands or assets in the Netherlands, and do you live in a country not mentioned above? This means that you are not allowed to deduct any costs in your tax return, with the exception of the entrepreneur’s allowance for profit from business activities in the Netherlands.

    Deductions

    • entrepreneur's allowance for business profits in the Netherlands

    Tax credits

    • no credits

    Tax return 2020 for non-resident taxpayers

  • How do I claim deductions and tax credits?

    File your income tax return for non-resident taxpayers. The 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.