What provisional assessments can I apply for as a non-resident taxpayer?
It depends on your personal situation:
- You are a qualifying non-resident taxpayer
You live in an EU country, in Liechtenstein, Norway, Iceland, Switzerland, on Bonaire, Sint Eustatius or Saba, and pay tax in the Netherlands on 90% or more of your total income.
Deductions and tax credits
You have the same deductions and tax credits (Dutch only) as a resident of the Netherlands.
Tax partner
Your partner for tax purposes may, under certain conditions, apply for a provisional assessment to have (part of) the following tax credits paid out:
- general tax credit
- employed person’s tax credit
- life-course leave tax credit
- income-related combination tax credit
The following conditions apply:
- You have the same tax partner for more than 6 months.
- You pay sufficient taxes and possibly national insurance contributions in the Netherlands to have the tax credits paid.
- Your partner has little or no income. For this we take the income from the Netherlands and abroad together (the world income).
Do you live in the United Kingdom? See what Brexit means for your income tax (only available in Dutch).
- You are a non-resident tax payer
You do not live in the Netherlands, but you do have Dutch income. This is income in the Netherlands that you receive from work and property (box 1), substantial interest (box 2) and savings and investments (box 3). In addition, you are not a qualifying non-resident taxpayer.
Deductions
- public transport commuting allowance
- losses from work and home in previous years
Tax credits
- employed person’s tax credit
We automatically take the employed person’s tax credit into account. You do not have to enter this tax credit when applying for a provisional assessment. - income-related combination tax credit
- You live in Belgium and you are a non-resident taxpayer
You are not a qualifying non-resident taxpayer.
Deductions
- public transport commuting allowance
- losses from work and home in previous years
- maintenance you pay to your ex-partner
- expenses for weekend visits by severely disabled persons
Tax credits
- income-related combination tax credit
- employed person’s tax credit
We automatically take the employed person’s tax credit into account. You do not have to enter this tax credit when applying for a provisional assessment. - general tax credit
We automatically take the general tax credit into account. You do not have to enter this tax credit when applying for a provisional assessment.
Paying tax credits to your tax partner
Your partner for tax purposes may, under certain conditions, apply for a provisional assessment to have (part of) the following tax credits paid out:
- employed person’s tax credit
- general tax credit
- income-related combination tax credit
The following conditions apply:
- You have the same tax partner for more than 6 months.
- You and your tax partner both have taxable income in the Netherlands.
- You pay sufficient taxes and possibly national insurance contributions in the Netherlands to have the tax credits paid.
- Your partner has little or no income. For this we take the income from the Netherlands and abroad together (the world income).
- You live in Suriname or on Aruba and you are a non-resident taxpayer
You are not a qualifying non-resident taxpayer.
Deductions
- public transport commuting allowance
- losses from work and home in previous years
- maintenance you pay to your ex-partner
- expenses for weekend visits by severely disabled persons
Tax credits
- income-related combination tax credit
- employed person’s tax credit
We automatically take the employed person’s tax credit into account. You do not have to enter this tax credit when applying for a provisional assessment. - general tax credit
We automatically take the general tax credit into account. You do not have to enter this tax credit when applying for a provisional assessment.
Tax partner
Your partner for tax purposes may, under certain conditions, apply for a provisional assessment to have (part of) the following tax credits paid out:
- income-related combination tax credit
- general tax credit
The following conditions apply:
- You have the same tax partner for more than 6 months.
- You pay sufficient taxes and possibly national insurance contributions in the Netherlands to have the tax credits paid.
- Your partner has little or no income. For this we take the income from the Netherlands and abroad together (the world income).
- You are compulsorily covered by the national insurance schemes (AOW, Anw, Wlz) in the Netherlands
Your provisional assessment is comprised of national insurance contributions and income tax. You will only be granted a provisional assessment for the national insurance contributions if your income, after deduction of the deductibles, does not exceed €38,139 (in 2023: €37,149).
Deductions
- public transport commuting allowance
- costs for your owner-occupied home
- expenses for income provisions (such as payments for annuities)
- losses from work and home in previous years
- maintenance you pay to your ex-partner
- specific medical expenses
- expenses for a temporary stay at home of seriously disabled persons
- donations
Tax credits
- income-related combination tax credit
- life-course leave tax credit
- green investment tax credit
- employed person’s tax credit
We automatically take the employed person’s tax credit into account. You do not have to enter this tax credit when applying for a provisional assessment - general tax credit
Tax partner
Your partner for tax purposes may, under certain conditions, apply for a provisional assessment to have (part of) the following tax credits paid out:
- general tax credit
- employed person’s tax credit
- life-course leave tax credit
- income-related combination tax credit
The following conditions apply:
- You have the same tax partner for more than 6 months.
- You pay sufficient taxes and possibly national insurance contributions in the Netherlands to have the tax credits paid.
- Your partner has little or no income. For this we take the income from the Netherlands and abroad together (the world income).