If you live outside the Netherlands, you may be entitled to the same tax deductions and credits as someone who lives in the Netherlands. Whether you are or not depends on the country where you live and what part of your total income is taxed in the Netherlands.
You are entitled to Dutch tax benefits if you are a qualifying non-resident taxpayer. If you qualify, you can deduct, for instance, mortgage interest payments from your income if you also meet the other conditions for mortgage interest deduction.
Am I a qualifying non-resident taxpayer?
You are a qualifying non-resident taxpayer if you meet all the conditions below.
- You live in a member state of the European Union or in Iceland, Liechtenstein, Norway or Switzerland or on Bonaire, St Eustatius or Saba.
- You pay salary or income tax in the Netherlands on at least 90% of your aggregate income from both the Netherlands and other countries. This aggregate income is also referred to as your worldwide income.
- You have a personal income statement that has been signed and stamped by the tax authority in your country of residence. You will need to then send this statement to the Dutch Tax Administration in the Netherlands. Read more about submitting a personal income statement.
Partial right to tax benefits
If you live in one of the countries named above for part of the year and in a country that is not listed under the conditions for the rest of the year, you have only a partial right to tax benefits from the Netherlands.
I live in Belgium or Suriname or on Aruba
If you live in Belgium and have income from the Netherlands but do not meet the conditions, or if you live in Suriname or on Aruba, you may still be entitled to some tax benefits even if you are not a qualifying non-resident taxpayer.
I receive a pension, annuity or similar payment
If you meet all the conditions but the 90% condition, you are still a qualifying non-resident taxpayer if you:
- receive a pension, annuity of similar payment, and
- pay no income tax in your country of residence because your income is too low.
If you are moving abroad
If you have any questions, please do not hesitate to contact us.