Individuals
Living or working outside the Netherlands
Featured
Income statement for qualifying non-resident taxpayers
Received a letter about your actual return?
Filed my tax return
Applying for the Expat Scheme (30% facility)
You will then receive compensation for higher costs of living.
Quick link to
Income tax return
- Tax return for non-resident taxpayers
- Filing an online tax return in 4 steps
- Do I have to file a tax return as a non-resident taxpayer?
- What do I need to file my tax return?
- Can I still apply for a postponement?
- Tax return for the year of emigration or immigration
- What deductions and credits do I have?
- Can I deduct my mortgage interest?
Provisional assessment
I do not live in the Netherlands:
Emigration or immigration
I am leaving the Netherlands:
- Am I emigrating if I am moving abroad?
- What should I bear in mind when I emigrate?
- Can I take my Dutch pension with me when I emigrate?
- Do I get a protective assessment when I emigrate?
- Your national insurance when you emigrate
I come to live in the Netherlands:
Living and working in different countries
- I live or work in Belgium - where do I pay tax?
- I live or work in Germany - where do I pay tax?
- Will I be taxed twice if I have income from multiple countries?
- I have a pension from Germany - what do I need to know?
- With which countries does the Netherlands have tax treaties?
- Working abroad temporarily - what are the consequences of being seconded?
Benefits
- How do benefits work?
- Can I get help with my benefits?
- I have Dutch healthcare insurance - can I get healthcare benefit?
- I live in a rented house - can I get rent benefit?
- I have children - can I get a supplementary child benefit?
- My child goes to a childcare centre - can I get childcare benefit?
- Can I apply for benefits as a refugee from Ukraine?
Other topics
- Do I need to report a change of address?
- How to change a bank account number
- How do I submit or change my foreign bank account number?
- Payments from abroad
- All account numbers of the Tax and Customs Administration
- I'm unable to pay my tax on time - can I request a payment arrangement or deferral?
- When do you pay interest on taxes or benefits?
- What is a citizen service number?
- DigiD Authorisation
- Dividend tax if you receive dividend
Additional information
International tax regulations
International tax treaties
- When is a tax treaty concluded?
- Overview of EU countries
- Tax treaty with Switzerland changed from 2021
Cars
Payroll taxes
Inheritance tax
Forms
- Application Citizen Service Number (BSN)
- Application for an exemption from wage tax/national insurance contributions deducted at source
- Statement of tax liability in the country of residence
- Order form 2025 provisional assessment for non-resident taxpayers
- Worldwide income return 2024
- Submitting a change of address