FlagSageKey facts
| Tax basis | Residence-based |
|---|---|
| Tax year | 1 January to 31 December |
| Taxes citizens abroad | Not as a general rule |
| Residence tests recorded | 3 |
| Region | Europe |
How Netherlands decides tax residence
Each test is recorded separately with its own ID. Meeting or missing one test does not settle residence on its own.
Residence judged on the circumstances
Article 4(1) of the General State Taxes Act (AWR) provides that where a person lives is judged on the circumstances. To decide whether someone lives permanently in another country, the tax administration lists factors including the address where they spend most time, where a partner or family lives, where they work, have health insurance, a family doctor and memberships, and where children go to school. A holiday abroad is not emigration.
Return within one year
Under article 2.2(1) of the Income Tax Act 2001, a person who stops living in the Netherlands and returns within a year without having lived in another state in the meantime is treated as having lived in the Netherlands during the absence. This does not apply where the person shows they were a resident taxpayer in an EU member state or a designated treaty state with information exchange, under the conditions in the article.
Dutch nationals posted abroad by the State
A Dutch national employed by the Dutch State is always treated as living in the Netherlands when posted abroad as a member of a diplomatic, permanent or consular mission, or to carry out work under a treaty to which the Netherlands is party. Their partner and qualifying children can be treated the same way.
Arriving, leaving and part years
For the year of emigration or immigration, the tax administration uses a specific return, filed online or on paper with form M, and has three years to issue a final assessment for that year. The one-year return rule (NL-RES-02) can treat a short absence as continued residence.
Reporting duties to check
- Return for the year of emigration or immigration (form M). The return for a year in which a person moves to or from the Netherlands is filed online through Mijn Belastingdienst or on paper with form M. Source
- Expat Scheme (30% facility) decision. An employer-linked scheme for employees recruited from abroad with specific expertise, generally shown by a salary above a yearly threshold, who lived more than 150 km from the Dutch border for more than 16 of the 24 months before starting work. A decision lasts up to 5 years, shortened by earlier Dutch work or residence. Changes to the scheme from 2027 have been proposed, so check current guidance. Source
Social security
Within the EU, a person is covered by one country's social security system at a time, and which one depends on work situation and residence, not nationality. Check the EU coordination rules and any bilateral agreement for work involving non-EU countries.
Living base
EU citizens can move to the Netherlands under EU free movement rules, with permanent residence after a continuous 5-year period of legal residence. Others generally need a residence permit from the Immigration and Naturalisation Service (IND). A residence permit does not decide where a person lives for tax purposes, which is judged on the circumstances.
How visas, permits and tax residence differ
Citizenship
Naturalisation generally requires at least 5 consecutive years of living in the Kingdom of the Netherlands with a valid residence permit, with exceptions for some cases. The IND states that applicants must renounce their current nationality, with exemptions listed by the IND.
Questions to take to a professional
- Based on my home, family, work and other ties, where would I be considered to live for Dutch tax purposes?
- If I leave and return within a year, could the one-year rule treat me as having stayed resident?
- If another country also treats me as resident, how does the relevant tax treaty tie-breaker apply?
- Which parts of my year of arrival or departure go on the form M return?
- Do I meet the current Expat Scheme conditions, and how would proposed changes from 2027 affect a decision?
- Would any exemption from renouncing my current nationality apply if I naturalise?
Official authorities
Sources
- Algemene wet inzake rijksbelastingen, artikel 4Primary law
- Wet inkomstenbelasting 2001, artikel 2.2Primary law
- Am I emigrating if I am moving abroad?Official guidance
- Filing a tax return for the year of emigration or immigrationOfficial guidance
- Can I apply for the Expat Scheme (30% facility)?Official guidance
- Becoming a Dutch national through naturalisationOfficial guidance
- Social security cover abroad - Your EuropeOfficial guidance
Other countries in Europe
- Countries covered
- Netherlands
- Sources
- 7 sources listed above
- Tax year
- Current rules as checked
- Review
- Not professionally reviewed
Sources checked November 8, 2026