Tax



Various taxes apply to everyone in the Netherlands. The Dutch tax system, especially for internationals, may not be that simple. For purpose of application of the tax laws, it is important to know whether you are a resident in the Netherlands or not. If so, you are considered as a 'resident taxpayer'; if not, as a 'non-resident taxpayer'. However, non-residents can request to be treated as resident taxpayers. In addition, if you are benefiting from the 30% ruling, you may opt to be treated as a partial non-resident taxpayer. Additional information, such as ones personal situation (i.e. non-working partner), other assets and earnings, might be taken into consideration. 

Everyone is liable for state taxes on income, wealth and assets as well as local government taxes for the provision of local services.

 

Income tax

Everyone in the Netherlands is taxed on their income, wealth and assets (inkomstenbelasting). The government imposes taxes based on the ability-to-pay principle.

The amount of tax you pay depends on your level of income.

A percentage of your monthly salary is automatically deducted by the Tax and Customs Administration (Belastingdienst). At the end of each year, you need to file a tax return (belastingaangifte) where you are required to declare your income and assets. You are sent a final tax notice and in some cases will receive tax back.

 

For more information, contact the Tax and Customs Administration (Belastingdienst)

www.belastingdienst.nl/english

 

Practical tips on how to file your taxes

( http://www.iamsterdam.com/en/living/official-matters/finance/tax-time)

 

You can also find more information on Income tax in our section 'Working'

 

Road tax

Everyone who imports or owns a car or other motor vehicle pays road tax (wegenbelasting). The amount of tax varies according to the size of vehicle. Heavier vehicles are taxed more than lighter ones and diesel-powered vehicles are taxed more than gas- or petrol driven vehicles.

Motor vehicle and/or road tax is collected by the Tax and Customs Administration.

More information is available on their website: www.belastingdienst.nl/english

A programme enabling you to estimate your road tax is available here: www.belastingdienst.nl/reken/motorrijtuigenbelasting (in Dutch).

 

Pollution levy and water board tax

Every year you are charged for two kinds of water taxes:

  • one for water purification, which is a pollution levy (verontreinigingsheffing
  • the second is the water board tax (waterschapsbelasting), used for the maintenance of dykes and control of water levels. 

The method of payment varies by municipality.

 

Municipal taxes and levies

Homeowners pay a yearly real estate tax (onroerendezaakbelasting) based on the value of their property. Real estate includes any building, such as a residence or place of business.

The municipality reassesses the value of all properties every two years. This valuation is called the WOZ-waarde (WOZ is short for Wet waardering Onroerende Zaken, or the Real Estate Tax Act). Tax is based on this valuation.

The method of payment varies by municipality.

 

Refuse tax

The refuse tax (afvalstoffenheffing - AFV) is used for the collection, processing and disposal of household rubbish.

The method of payment for this tax varies by municipality.

 

Useful information

Individual Tax Advisors

J.C. Suurmond & zn. Tax consultants

www.suurmond-taxconsultants.com

 

AAme Accountants & Tax advisors

www.aame.nl

 

If you need a list of individual or corporate tax advisors in your area, please contact the ACCESS Helpdesk on 0900 222 2377(€0.20 per min) 10:00–16:00, Monday to Friday, or send us an email at helpdesk@access-nl.org.

 

Belastingdienst - The tax authorities

www.belastingdienst.nl

Tax authority website. Information in English. Separate offices for resident and non-resident taxpayers, no email queries.

TaxLine: 0800 0543.

Central information line for residents (Dutch spoken).

Mon-Thurs 0800-2000, Fri 0800-1700.

Information line for non-resident taxissues: 055-538 5385 or +31-555 385 385

For businesses/individuals abroad liable for Dutch tax, plus non-residents for tax purposes.

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