Who is liable to pay Netherlands Income Tax?
Dutch residents are subjected to income tax payments on their worldwide income with provisions from double tax reliefs. Non-residents are subjected to income tax deductions on Netherlands-source income.
Who is a Tax Resident of Netherlands?
An individual may be considered a Netherlands resident for tax purposes if they are resident in the country. Other considerations include spending most time at a Dutch address, having a partner and/or family in the Netherlands, working in the Netherlands, having insurance in the Netherlands etc.
What is the tax year end?
31st December
When are tax returns due?
Returns must be filed no later 1st May of the following year.
Is there a personal tax allowance?
Income is taxed Net of relevant deductions. No further allowances are granted.
What are the tax rates?
Netherlands has a progressive tax rate of between 9 – 51.75%.
What are the social security rates?
Individual’s working in Netherlands are required to contribute 28.15% of their salary for Social security.
Can I be self-employed, or must I become an employee to work in Netherlands?
You can be self-employed in Netherlands. Contact us for more details.