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 non-resident 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: alimony to an ex-partner and expenses for temporary stay at home of a disabled child.

    You may also set off a negative income from an earlier year. And you are also entitled to the entrepreneur allowance for profits from business activities in the Netherlands. You are entitled to the following tax credits: the general tax credit, the employed person's tax credit labour 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. This has the benefit of allowing you to divide some income and deductions favourably between you and your partner when you file your tax return.

    How do you obtain those deductions and allowances? Fill in the income tax return for non-resident taxpayers. You can do this together with your tax partner. It shows exactly what you are entitled to. 

    Qualifying non-resident tax payerSend 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?

    2020 return for non-resident tax payers (Dutch)

  • 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.

    Are you unsure about this? No problem. Fill in the online tax return for non-resident taxpayers. We will then check whether you are a qualifying non-resident taxpayer. You can read about it on the first input screen of your 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 non-resident 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 declare your income from the Netherlands and your assets in the Netherlands with the online tax return for non-resident taxpayers.

    You are entitled to entrepreneur allowance.

    You can obtain these tax credits: the general tax credit and the income-related combination tax credit.

    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?.

    2020 return for non-resident tax payers (Dutch)

  • I live in Suriname or on Aruba

    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

    Namely these: alimony to an ex-partner, entrepreneur allowance for profits from business activities in the Netherlands and expenses for temporary stay at home of a disabled child. 

    You can also claim the general tax credit.

    And you can also have a tax partner. This has the benefit of allowing you to divide some income and deductions favourably between you and your partner when you file your tax return.

    How do you obtain those deductions and allowances? Fill in the income tax return for non-resident taxpayers. You can do this together with your tax partner. It shows exactly what you are entitled to.

    2020 return for non-resident tax payers (Dutch)

  • 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’.

    This means that you are not allowed to deduct any costs in your tax return, with the exception of the entrepreneur allowance for profit from business activities in the Netherlands. You are not entitled to allowances either. 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.

    Do you live in the United Kingdom? Find out how Brexit affects your income tax (Dutch).

    2020 return for non-resident tax payers (Dutch)