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In the Netherlands, you pay income tax over your taxable earnings. That is to say, your income minus deductible items and fiscal allowances, f.i. refurbishment costs made to the office and asset depreciations. You must file your return digitally with the Dutch Tax and Customs Administration before 1 May of each year.
Check if you have to file an income tax returnIf you are registered with the Chamber of Commerce, either as a resident business or a business with a branch in the Netherlands, you will receive a declaration letter to file for income tax. Generally speaking, the rule is that if you receive income from the Netherlands, you are liable to pay income tax, even if you do not reside in the Netherlands. However, if your business is not in the Netherlands, but you have employees working temporarily in the Netherlands, you are normally not liable for paying income tax in the Netherlands. If you are a self-employed professional working on an assignment in the Netherlands, you may have to file an income tax return, depending on several circumstances. Contact the Tax Administration to find out if you have to file or not. If you are a non-resident taxpayer, you are required to file a tax return in the Netherlands if:
- you have received an invitation to file a return
- you have not received an invitation to file a tax return, but you earned income in or from the Netherlands over which you owe more than € 45.