Am I a qualifying non-resident tax payer?

Qualifying non-resident tax payer? That sounds complicated!

What it means is that if you live outside the Netherlands and pay tax on almost your entire income in the Netherlands, you are also entitled to the benefits that come with it. You will then have the same deductions and tax credits as residents of the Netherlands. For example, you may deduct your mortgage interest.

Please choose whatever situation applies to you and read more about your tax rights and obligations in the Netherlands.

Tip!
Not sure if you live in an EU country? Take a look at the List of EU countries.
  • I live in Belgium
    In that case, we first need to know what part of your income comes from the Netherlands. And on which you therefore pay tax in the Netherlands.

    Do you pay tax on almost your entire income in the Netherlands?

    For this we take your total annual earnings into account, not only your Dutch income but any other foreign income as well. If you pay tax in the Netherlands on at least 90% of that total income, we consider you a qualifying non-resident tax payer.

    There are other situations in which you are a qualifying non-resident taxpayer. If you complete the online tax return for non-resident taxpayers, we will check what you are entitled to. If it is clear that you are a qualifying non-resident taxpayer, you can read about it on the page 'Personal details', the first screen of the tax return form.

    You will then be entitled to the same deductions and tax credits as residents of the Netherlands. And you can file a tax return together with your tax partner if he or she is also a qualifying foreign taxpayer.

    If you do not qualify as a non-resident tax payer, you are still entitled to certain tax credits

    If you have income or assets in the Netherlands, you still are entitled to a limited number of deductibles and tax credits.

    You are entitled to deduct the following costs: travel costs to work, alimony to an ex-partner, maintenance costs for a listed building in the Netherlands, and expenses for temporary stay at home of a disabled person. You may also set off a negative income from an earlier year.

    You are entitled to the following tax credits: the general tax credit, the employed person's tax credit labour, the work bonus and the income dependent combination discount.

    Besides that, if your partner has an income from the Netherlands as well, he or she might well be a tax partner.

    If you file your tax return, possibly together with your tax partner, you will automatically see which deductions and tax credits apply to you.

    Qualifying non-resident tax payer? Send us your income statement

    You can download one from our website. Have it signed by the Belgian tax authorities and do this as soon as you have filed your return with us. Read more about this on How to obtain an income statement?

    2019 return for non-resident tax payers

  • I live in another EU country, or in Liechtenstein, Norway, Iceland, Switzerland, on Bonaire, St. Eustatius or Saba.
    In that case, the first thing we need to know what part of your income comes from the Netherlands.

    Do you pay tax on almost your entire income in the Netherlands?

    For this we take your total annual earnings into account, not only your Dutch income but any other foreign income as well. If you pay tax in the Netherlands on at least 90% of that total income, we consider you a qualifying non-resident tax payer.

    There are other situations in which you are a qualifying foreign taxpayer. If you complete the online tax return for non-resident taxpayers, we will check what you are entitled to. If it clear that you are a qualifying non-resident taxpayer, you can read about it on the page 'Personal details', the first screen of the tax return form.

    You will then be entitled to the same deductions and tax credits as residents of the Netherlands. And you can file a tax return together with your tax partner if he or she is also a qualifying foreign taxpayer.

    Do you pay less than 90% of your income tax in the Netherlands?

    In that case you are a non-qualifying non-resident tax payer. You must file your return by using the online application for non-resident tax payers.

    Qualifying non-resident tax payer? Send us your income statement

    You can download this income statement from our website. Have it signed by the tax authority of your country of residence. Do this as soon as you have filed your return with us. Read more about this on How to obtain an income statement?.

    2019 return for non-resident tax payers

  • I live in Suriname, on Aruba or Sint Maarten
    In that case, you are a non-resident tax payer. But not a qualifying non-resident tax payer. Therefore you are not entitled to any of the Dutch tax privileges that go with that status.

    You are allowed to deduct certain expenses or apply certain tax credits, because of an agreement

    You are entitled to deduct these costs: travel costs to work, alimony to an ex-partner, maintenance costs for a listed building in the Netherlands and expenses for temporary stay at home of a disabled person. You may also set off a negative income from an earlier year.

    You can get these tax credits: the general tax credit, the employed person's tax credit labour, the work bonus and the income dependent combination discount.

    Besides that, it may be that you have a tax partner, which is the case if he or she has an income from the Netherlands as well.

    If you file your tax return, possibly together with your tax partner, you will automatically see which deductions and tax credits apply to you.

    2019 return for non-resident tax payers

  • I live somewhere else
    In that case, you are a non-resident tax payer; you do not live in the Netherlands, but you do have Dutch income. You obtain this Dutch income from work and home ownership (box 1), substantial interests (box 2) and savings and investments (box 3). But you are not a ‘qualifying non-resident tax payer’.

    That means you are not allowed to deduct any expenses from or apply any tax credits to your tax return.

    You only pay tax on your income in the Netherlands, not on your total world income. You file your return by using the application for non-resident tax payers.

    2019 return for non-resident tax payers