I am not resident in the Netherlands – can I make use of the tax benefits?

Yes, you can, if you are a qualifying non-resident taxpayer, you even benefit from the same tax-deductible items and tax credits Dutch residents have.

Am I a qualifying non-resident taxpayer?

It essentially comes down to: if you are not resident in the Netherlands but you are resident in another EU country, in Liechtenstein, Norway, Iceland, Switzerland, or on Bonaire, Sint Eustatius or Saba, and you pay a minimum of 90% of your income tax in the Netherlands, you are a qualifying non-resident taxpayer. 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 a minimum of 90% of your income tax on your joint income in the Netherlands? You are both qualifying non-resident taxpayers.

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

Tax-deductible items and tax credits

Are you a qualifying non-resident taxpayer? You are entitled to the corresponding tax benefits. You are entitled to the same tax-deductible items and tax credits (Dutch), as Dutch residents. You can typically deduct your mortgage interest. And you can submit your tax return together with your tax partner, if he is also a qualifying non-resident taxpayer.

Do you have doubts as to whether you are a qualifying non-resident taxpayer?

Complete your online tax return for qualifying 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.

Tax return 2020 for non-resident tax payers (Dutch)

Are you a qualifying non-resident taxpayer? Send us a personal income statement

Once you submitted your tax return, send us your personal income statement as soon as possible. We are unable to consider you a qualifying non-resident tax payer without you having submitted the personal income statement. You can download the personal income statement from our site and you arrange for having it signed by the tax authorities in your country of residence. To find out what to do, please read How do I get a personal income statement?

Even if you are a non-qualifying non-resident tax payer, you are entitled to tax benefits

You are entitled to a number of tax benefits and tax credits. That is, if you at least have income from the Netherlands or if you have assets in the Netherlands. To see what tax-deductible items and tax credits you have, go to I do not live in the Netherlands - what deductions and credits are available to me?