Taxable individuals for the levy of Dutch income tax

Dutch personal income tax (in Dutch: 'inkomstenbelasting') is levied from individuals who either:

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

 The levy of Dutch income tax for individuals is based on the Dutch Income Tax Act 2001 (in Dutch: 'Wet inkomstenbelasting 2001'). 

The Dutch Income Tax Act 2001 is written in the Dutch language only and no official English version is available. For your convenience, we have published a glossary of important terms used in the Dutch Income Tax Act 2001. This glossary will help you to identify and understand correspondence and publications in Dutch which are relevant to your Dutch tax position. 

In this section of our website, you will find a description of the Dutch income tax regime for individuals, including relevant figures, such as the amount of general and specific tax deductions and allowances, the applicable tax rates, etc. 

The Dutch Income Tax Act 2001 provides an extensive amount of very detailed rules. We have summarized the main rules for you that are applicable at the time of this update.

Please feel free to consult our content and use it as convenient, but please be aware that the rules applicable to your specific situation can deviate from the main rules as described on this website or have changed since the last update. We strongly advise you to consult us before you draw final conclusions regarding your personal tax position. 

We are professional tax lawyers who can advise you on your personal tax position and handle the preparation and filing of your annual Dutch personal income tax return and other tax compliance matters on your behalf.  

We have very competitive rates for individuals and we can prepare and file your personal income tax return (and take care of other personal income tax compliance) on the basis of fixed prices which are agreed upon with you in advance. 

The price for a specific tax return is dependent on your personal circumstances and the service you wish to receive from us. Please feel free to use our ONLINE FEE CALCULATOR for determining the fixed fee for the preparation of your personal income tax return.