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?

How do I submit my tax return?

How is my income assessed?

The types of income are treated differently for tax purposes on the tax return and categorised on the tax return into one of three boxes:

Box 1 – Income from business profits, employment and home ownership

This includes wages, pensions, social benefits, benefits provided by the employer (such as the provision of a company car) and earnings from renting out a house.

Box 2 – Income from substantial shareholding of a company

You must hold at least 5% of the company’s shares.

Box 3 – Taxable income from savings and investments, e.g. interest earned and dividend payments

The amount of tax payable is calculated by applying the various tax rates to the various taxable incomes in the boxes. The amount calculated is then reduced by one or more tax credits. For more information click here.

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?