ACCESS NL > Relocating to the Netherlands > Tax in the Netherlands > How do I know if I must pay income tax?

Tax in the Netherlands

Can you give me an overview of the Dutch tax system?

What taxes will I have to pay in the Netherlands?

What types of indirect taxes are there in the Netherlands?

What dates does the tax year cover in the Netherlands and when do I need to provide a tax return?

How can I get help with my tax return?

How do I know if I must pay income tax?

If you have demonstrable ties to the Netherlands (for instance, you live here, you work here, and your family is based here), you are generally regarded as a ‘resident taxpayer’ from day one and therefore must pay inkomstenbelasting (income tax). If you live abroad but receive income that is taxable in the Netherlands, you are generally a ‘non-resident taxpayer’. Non-residents can also apply to be treated as residents for tax purposes (in order to gain access to the Dutch deductible items). An additional category of partial non-resident taxpayers covers those eligible for the so-called ‘30% ruling‘.

As a resident taxpayer, you are taxed on your income earned both in the Netherlands and abroad. Hence, you should always investigate if the Netherlands has a tax treaty with the country where you may be gaining an income to avoid double taxation, that is, being liable for tax on the same income or capital from more than one country.

You are normally required to submit an belastingaangifte (tax return) if you receive a declaration letter or form from the Dutch Tax Office. However, also in the situation that you do not receive a notification from the tax office and tax would be due, you are liable to submit a tax return. Even if not requested to do so, it may be advantageous to do a tax return as a refund may apply, for example if you can make use of some tax deductions.

How do I submit my tax return?

Can I claim any tax benefits against my declared income?

What about my savings and investments? Do I have to transfer them to the Netherlands?

When does the 30% ruling end?

Do I need to pay taxes if I bring my own vehicle to the Netherlands?

What is the bpm?

Which municipal taxes do I have to pay?