Taxable individuals in the Netherlands

Last updated: 18-09-2020

Dutch personal income tax is levied from individuals who either:

  1. qualify as a resident taxpayer of the Netherlands; or
  2. qualify as a non-resident taxpayer who receives income from certain sources in the Netherlands.


The above information is prepared with utmost care, but it cannot be guaranteed that the rules have not changed since the date of publication or that your personal situation triggers the application of specific rules which deviate from the above. Before you use this information we therefore strongly recommend that you consult us to determine your personal Dutch income tax position. If you require our follow up, you can contact us via e-mail or call us at our offices in Amsterdam + 31 (20) 570 9440 or Rotterdam + 31 (10) 2010466.      

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