What deductions and credits do I have if I live abroad?

That depends on your personal situation.

You are a qualifying non-resident taxpayer?

You are entitled to the same tax-deductible items and tax credits (Dutch only) as residents of the Netherlands. For example, you can deduct your mortgage interest.

You are a qualifying non-resident taxpayer, if you do not reside in the Netherlands, but you are resident in another EU country, in Liechtenstein, Norway, Iceland, Switzerland, on Bonaire, Sint Eustatius or Saba. Ánd you pay tax in the Netherlands on at least 90% of your income . Your total income is taken into account, which means your income in the Netherlands and in other countries together.

Do you have a partner, and together you pay tax in the Netherlands on at least 90% of your joint income? You are both qualifying non-resident taxpayers. You can file your tax return together with your tax partner.

Are you resident in the United Kingdom? See what Brexit means as far as income tax is concerned (Dutch only).

You are a non-resident taxpayer

Depending on your country of residence, you may also be entitled to deductions and tax credits.

You are a non-resident taxpayer, if you do not reside in the Netherlands, but you are not a qualifying non-resident taxpayer.

Select your country of residence:

• Belgium

  You live in Belgium, and you have income from the Netherlands or assets in the Netherlands. You are entitled to the following benefits.
  
  

  Deductions

  • alimony to an ex-partner
    You can deduct alimony to your ex-partner to a limited extent in your tax return. The part you are allowed to deduct in the Netherlands must be proportionate to the part of your income on which you pay tax in the Netherlands (pro rata arrangement).
  • expenses for the temporary stay at home of a disabled child
    The expenses for the temporary stay at home of a disabled child may be deducted to a limited extent in your tax return. The part you are allowed to deduct in the Netherlands must be proportionate to the part of your income on which you pay tax in the Netherlands (pro rata arrangement).
  • entrepreneur's allowance for business profits in the Netherlands
  • tax-free allowance box 3

  Tax credits

  • the general tax credit
  • the employed person’s tax credit
  • the income-related combination tax credit

  Divide income and deductions

  If you have a tax partner who also receives income from the Netherlands, you can file a tax return jointly. This allows you to divide some income and deductions favourably between you and your partner.

• EU country (not the Netherlands or Belgium), Liechtenstein, Norway, Iceland, Switzerland, Bonaire, St. Eustatius, Saba

  You live in one of these countries, and you have income from the Netherlands or assets in the Netherlands. You are entitled to the following benefits.
  
  

  Deductions

  • entrepreneur’s allowance
  • tax-free allowance box 3

  Tax credits

  • the employed person’s tax credit
  • the income-related combination tax credit

• Surinam, Aruba

  You live in Surinam or on Aruba. Through agreements with Surinam and Aruba, you are entitled to the following benefits.
  
  

  Deductions

  • alimony to an ex-partner
  • entrepreneur's allowance for business profits in the Netherlands
  • expenses for the temporary stay at home of a disabled child
  • tax-free allowance box 3

  Tax credits

  • the general tax credit

  Divide income and deductions

  If you have a tax partner, you may divide some income and deductions favourably between you and your partner in your joint tax return.

• United Kingdom

  You live in the United Kingdom. See how Brexit affects income tax (Dutch)

• Another country

  You live in a country not mentioned above, and you have income from the Netherlands or assets in the Netherlands. You are entitled to the following deductions.
  
  

  Deductions

  • entrepreneur's allowance for business profits in the Netherlands
  • tax-free allowance box 3

Tax and contribution components of tax credits

If you are a qualifying non-resident taxpayer, you are entitled to the tax component of all tax credits. If you are insured for the Dutch national insurance schemes, you are also entitled to the contribution component of all tax credits.

Are you a non-resident taxpayer, but not a qualifying non-resident taxpayer? Depending on your country of residence, you are entitled to the tax component of certain tax credits. If you are insured for the Dutch national insurance schemes, you are also entitled to the contribution component of these tax credits.

File a tax return to get your deductions and credits

If you file your income tax return, you will see automatically what you are entitled to. If you have a tax partner who (also) receives income from the Netherlands, you can file a tax return together. Read more at How do I file an income tax return as a non-resident taxpayer?