Individuals
Living or working outside the Netherlands
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Provisional assessment 2025
Check your provisional assessment, and update if your situation changes in 2025. Or apply for a provisional assessment yourself.
Income statement for qualifying non-resident taxpayers
Deductions, tax credits and living abroad
Applying for the 30% facility
You will then receive compensation for higher costs of living.
Quick link to
Provisional assessment
I do not live in the Netherlands:
Income tax return
Emigration or immigration
I am leaving the Netherlands:
- Am I emigrating if I am moving abroad?
- What should I bear in mind when I emigrate?
- Can I take my Dutch pension with me when I emigrate?
- Do I get a protective assessment when I emigrate?
- Your national insurance when you emigrate
I come to live in the Netherlands:
Living and working in different countries
- I live or work in Belgium - where do I pay tax?
- I live or work in Germany - where do I pay tax?
- Will I be taxed twice if I have income from multiple countries?
- I have a pension from Germany - what do I need to know?
- With which countries does the Netherlands have tax treaties?
- Working abroad temporarily - what are the consequences of being seconded?
Benefits
- How do benefits work?
- I am moving to the Netherlands - am I entitled to benefits?
- I have Dutch healthcare insurance - can I get healthcare benefit?
- I live in a rented house - can I get rent benefit?
- I have children - can I get a supplementary child benefit?
- My child goes to a childcare centre - can I get childcare benefit?
- Can I apply for benefits as a refugee from Ukraine?
Other topics
- Do I need to report a change of address?
- How to change a bank account number
- How do I submit or change my foreign bank account number?
- Payments from abroad
- All account numbers of the Tax and Customs Administration
- What is a citizen service number?
- DigiD Authorisation
- Dividend tax if you receive dividend
Additional information
International tax regulations
International tax treaties
- When is a tax treaty concluded?
- Overview of EU countries
- Tax treaty with Switzerland changed from 2021