Do I have to pay income tax in the Netherlands if I live abroad?

If you live outside the Netherlands and have income from the Netherlands, in most cases you will have to pay income tax on it in the Netherlands. You can arrange your income tax by filing a tax return.

A tax return is compulsory if:

  • you receive a letter from the Dutch Tax Administration inviting you to file a tax return;
  • you have income from the Netherlands on which you must pay income tax or an income-related healthcare insurance contribution, for instance income from employment.

If you are not sure whether you must pay tax, complete the tax return. You will then find out how much tax you have to pay or will be refunded. If you do not have to pay tax and have not received an invitation to file a return, you do not have to complete and file a tax return.

Which country you have to pay tax in depends on what is agreed in the tax treaty between the Netherlands and your country of residence.

Income from the Netherlands

Income from the Netherlands includes income from employment. The Tax Administration classifies these incomes and any tax deductions in boxes.

See what income you have to pay tax on

Income from two countries

Do you have income from two countries? If so, read how you can avoid double taxation.

If you are moving abroad


If you have any questions, please do not hesitate to contact us.

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