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Updated : 02/10/2014

Income taxes abroad – Netherlands

What's your situation?

I'm an employee Choose country

Choose country

Common rights across EU countries


* Information not yet provided by national authorities

Which income will be taxed in the Netherlands?

  • Resident in the Netherlands? (main personal and economic ties there) You must pay tax on your worldwide income there.

  • Not resident in the Netherlands? You only pay tax on income earned there.

  • Income from other EU countries? Check you never pay tax twice on the same income.

How much tax will you pay?

What's left of your gross income in the Netherlands after deduction of taxes and social security contributions?

Income tax rates for 2013

Bracket

Annual income

Rate

1

up to €19,645

36.25%

2

€19,645 - €33,363

42%

3

€33,363 - €56,531

42%

4

over €56,531

52%

Tax on all resident taxpayers is reduced by a general rebate.

You may also be entitled to deductions for some types of expenditure.

When and how do you pay?

Your employer deducts income tax and social contributions from your salary.

You also have to file an annual return by April 1 every year.

How to appeal / complain

If you disagree with your tax assessment, you can appeal to the tax office. For details of exactly where and how, see your tax assessment letter.

Links

Dutch finance ministry

Dutch Inland Revenue – info for non resident taxpayers

Check also what your EU rights are.


I'm self-employed Choose country

Choose country

Common rights across EU countries


* Information not yet provided by national authorities

Which income will be taxed in the Netherlands?

  • Resident in the Netherlands? (main personal and economic ties there) You must pay tax on your worldwide income there.

  • Not resident in the Netherlands? You only pay tax on income earned there.

  • Income from other EU countries? Check you never pay tax twice on the same income.

How much tax will you pay?

What's left of your gross income in the Netherlands after deduction of taxes and social security contributions?

Income tax rates for 2013

Bracket

Annual income

Rate

1

up to €19,645

36.25%

2

€19,645 - €33,363

42%

3

€33,363 - €56,531

42%

4

over €56,531

52%

Tax on all resident taxpayers is reduced by a general rebate.

You may also be entitled to deductions for some types of expenditure.

When and how do you pay?

You must file a tax return online by April 1 every year.

How to appeal/complain

If you disagree with your tax assessment, you can appeal to the tax office Nederlands. For details of exactly where and how, see your tax assessment letter.

Links

Dutch Finance Ministry

Specific tax information for business owners – Netherlands

Dutch Inland Revenue – info for non resident taxpayers

EU tax law – by country

Check also what your EU rights are.


Contact points

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