What income do I pay tax on in the Netherlands if I live abroad?

If you live abroad and have income from the Netherlands, in most cases you will have to pay income tax on it in the Netherlands. The Tax and Customs Administration classifies income (and tax deductions) in three boxes.

You only have to declare income from the Netherlands in your tax return. This does not necessarily mean that you have to pay tax in the Netherlands on all this income.

Tax deductions are available in each box. Certain costs that you incur can be deducted from your income if you are a qualifying a non-resident taxpayer. Tax deductions reduce the income on which you have to pay income tax.

No income from the Netherlands

If you live outside the Netherlands and have no income from or assets in the Netherlands, you normally won’t need to file an income tax return in the Netherlands. But you may have to file one in your country of residence. Find out what to do if you do not have any income from the Netherlands.

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