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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?

The various forms of direct taxation (for the individual) are:

Income tax

This tax is deducted from your salary at the source and is also applied to other forms of earnings that you must declare. Income tax is a ‘tiered’ tax in that the percentage of tax taken relates to the size of your salary and is taken in steps. You can find the latest information on the belastingdienst (tax office) website.

Inheritance tax

You must pay inheritance tax if you are have inherited more than the exemption amount. The amount of money that you can inherit before having to pay tax is dependent upon your relationship with the deceased. In certain situations, you may not have to pay any inheritance tax.

Gift tax

You will be liable to pay tax on a gift you receive, if the value of the gift is over a certain amount in any one tax year.

Transfer tax

If you buy a house or other property, then you usually have to pay transfer tax. The transfer tax applies if you are the legal or beneficial owner of: property, rights in real estate, shares in immovable bodies (i.e. buildings).

It should be noted that your personal situation (non-working partner for example), type of work, residency status and other assets and earnings (particularly from abroad) will affect your position with respect to what taxes you must pay.

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?

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?