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?
Can I claim any tax benefits against my declared income?
Do I need to file my tax return even if I stay for short time?
What about my savings and investments? Do I have to transfer them to the Netherlands?
What is the 30% ruling and when do I qualify for this?
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?
If you buy a passenger car, motorcycle or delivery van in the Netherlands, or bring it to the Netherlands from abroad, you are liable to pay various taxes. One of these taxes is known as belasting van personenauto’s en motorrijwielen – bmp (private motor vehicle and motorcycle). If you buy a vehicle from a main dealer or importer, then bmp will usually already have been included in the purchase price for the vehicle.
If you bring your own vehicle to the Netherlands (importing it), you will be required to make a declaration and pay tax which is calculated on the value of the vehicle, its CO2 efficiency rating and the type of fuel that it uses. You may also be liable to pay customs duty and BTW (VAT), depending on how long you have owned the vehicle. You can gain an exemption from paying the bpm if you have lived in another country for at least one year and can prove that you have had the car in your possession for at least six months prior to moving to the Netherlands.
Please note that if you import your own vehicle, you cannot sell it within twelve months from the date of registration. If you do so, you will have to pay the tax which was exempted at the time you imported this car.