If you live in one country and work in another, or split your year between the Netherlands and somewhere else, two countries may want to tax the same income. This calculator gives an approximate picture of which country is likely to tax what.
The Netherlands taxes residents on their worldwide income and non-residents only on Dutch-source income. Whether you are a resident is decided on the facts: where your home is, where your family lives, where you work and where your social and economic ties are. There is no fixed number of days that makes you a Dutch tax resident.
If two countries both treat you as a resident, the tax treaty between them decides, with a sequence of tests starting with your permanent home and the centre of your vital interests.
Most treaties let the country where you physically work tax your salary. There is an exception if you spend no more than 183 days there in the relevant period, your employer is not established there, and the salary is not borne by a permanent establishment there. All three conditions must be met. The rule allocates employment income; it does not decide where you are resident.
A non-resident only gets the full Dutch tax credits and deductions as a qualifying non-resident: you live in the EU, EEA, Switzerland or on the BES islands, at least 90% of your worldwide income is taxed in the Netherlands, and you can show an income statement from your home country. If you do not qualify, your Dutch tax is higher than a resident's on the same income. The calculator flags this case. It gives an indication only: treaties differ per country, and a cross-border situation deserves advice.
Not automatically. Dutch residency depends on your circumstances: home, family, work and other ties. The 183-day rule is a treaty rule about which country may tax a salary.
Both may claim it, but a tax treaty normally gives one of them the right to tax and makes the other give relief, by exemption or by a credit.
A non-resident living in the EU, EEA, Switzerland or the BES islands, with at least 90% of worldwide income taxed in the Netherlands. Only then do the Dutch deductions and full tax credits apply.
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Indicative calculation, not tax advice. No rights can be derived from the result. Check amounts and rates for your year with the Belastingdienst or your adviser.