Qualifying non-resident taxpayer in the Netherlands

What is a qualifying non-resident taxpayer?

A qualifying non-resident taxpayer lives abroad and still gets the deductions of a Dutch resident. The Dutch term for it is kwalificerende buitenlandse belastingplichtige. Two conditions decide it. You live in the EU, the EEA, Switzerland or on Bonaire, Sint Eustatius or Saba. And at least 90% of your worldwide income falls under Dutch tax.¹

Take Sofia. She lives in Hasselt and works for an employer in Eindhoven. Her salary is Dutch, her flat and her mortgage are Belgian. Without the status she pays Dutch tax on that salary and claims almost nothing back. With it, she can deduct the interest on her Hasselt mortgage in her Dutch return.¹

This guide covers who qualifies, how the 90% test works and what the status gives you. It does not cover people who live in the Netherlands. Not sure which country counts as your home for tax? Our tax residency guide settles that first. Living here and working in Germany? Then read our page on the German compensation scheme instead.

Who can qualify as a qualifying non-resident taxpayer?

You qualify when you live in a listed country and pass the 90% test. The list is the EU member states plus Iceland, Liechtenstein, Norway and Switzerland. Bonaire, Sint Eustatius and Saba count too.¹ Live anywhere else and the status does not exist for you. That includes the United Kingdom and the United States.

The second condition is about money. The Netherlands has to tax at least 90% of your worldwide income. Worldwide income means everything you earn in a year, here and abroad.¹ We show the calculation in the next section.

There is one way around the 90% test. Do you receive a pension, an annuity or a similar benefit? And do you pay no income tax in your country of residence because your income there is low? Then you can still qualify, as long as you meet the residence condition.¹

How do you calculate the 90% test?

You divide the income the Netherlands taxes by your worldwide income. Dutch rules decide your worldwide income, wherever the money comes from.¹ It counts income from work, from savings and investments and from a substantial interest in a company.¹ Three things stay out of the test: annuity premiums, your own home and your personal deductions.¹

Sofia earns €60,000 in Dutch salary in 2026. She also earns €4,000 as a freelance translator in Belgium, and Belgium taxes that. Her worldwide income is €64,000. The Dutch share is €60,000 ÷ €64,000, or 93.75%. That is above 90%, so Sofia qualifies. The table below shows each step.

The margin can be thin. Had Sofia earned €8,000 in Belgium, her worldwide income would be €68,000. The Dutch share would then be €60,000 ÷ €68,000, about 88.2%. She would miss the test and lose the deductions with it.

What does the status give you?

You can claim the same deductions as someone who lives in the Netherlands.² Your main home abroad counts as your eigen woning, the Dutch term for an owner-occupied home. That means you can deduct the mortgage interest on it, under the same conditions as a home here.¹ Our mortgage interest deduction guide sets out those conditions.

You can also deduct premiums for income provisions, such as an annuity. Personal deductions open up as well, like gifts to charity and specific healthcare costs.¹ On top of that you get the tax part of the heffingskortingen (tax credits).¹ The premium part of each credit follows whether you are insured for Dutch national insurance. Our tax credits guide explains that split.

Without the status the picture is thin. You cannot have a tax partner and you cannot claim personal deductions. Of the tax credits, only the tax part of the labour tax credit and the income-related combination tax credit remain.¹ Still own your old home in the Netherlands? Our mortgage interest deduction guide covers that case.

What if you move during the year or have a partner?

You can qualify for part of a year, and partners can pass the test together. Did you live in a listed country for only part of the year? Then you can be a qualifying non-resident for that part only. Benefits such as the tax part of the credits are then calculated in proportion to that time.¹ In the year you leave the Netherlands you file an M-form. Our guide to tax migration covers that year.

Partners take the 90% test on their joint worldwide income. When the Netherlands taxes at least 90% of it, you both meet the condition.¹ To be tax partners, your partner must also qualify or live in the Netherlands.¹ Our tax partners guide explains what that partnership lets you share.

How do you claim the status?

You claim the status on the C-form, the Dutch return for non-residents. You fill in your worldwide income there, and the return shows what you are entitled to.² The Belastingdienst then tests the 90% condition on the figures you give. Our C-form guide walks through the form itself.

Do you need an income statement, the inkomensverklaring, from your country of residence? Only if the Belastingdienst asks for one in your tax year. The requirement has changed in recent years. We check the rule for your year before you file. You claim the status again on every year's C-form. The Belastingdienst tests each return on that year's income.

What should you check before you file?

Check three things, in this order. First, is your country of residence on the list? If not, you cannot get the status. Second, add up your worldwide income for the year under Dutch rules. Divide the Dutch part by that total and see whether you reach 90%. Third, collect what the deductions need, such as your mortgage interest statement and receipts for gifts.

Sofia does exactly that. Her Dutch share is 93.75%, so she files her C-form as a qualifying non-resident. She deducts the interest on her Hasselt mortgage in the same return. Want us to do the test and the return for you? Our tax return service covers both, and you can stay our client after you move abroad.