NL
Netherlands tax residency rules
Threshold: 183 days · Day Count · Calendar year (Jan 1 – Dec 31)
The Netherlands uses a facts-and-circumstances residency test rather than a hard day-count rule. The 30% ruling provides up to 30% income exemption for qualifying inbound workers (now capped at 5 years). Treaty 183-day rule applies for employment income.
- BRP (municipal registry) registration is a strong residency signal.
- 30% ruling: recruited from outside NL + scarce skill or salary threshold + applied within 4 months.
- Treaty 183-day rule applies to employment income from non-Dutch employers.
Rules tracked by Tax Days
183-Day Rule
- Type
- Day Count
- Threshold
- 183 days
- Period
- Calendar year (Jan 1 – Dec 31)
Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.
The Netherlands uses facts & circumstances for residency, but 183 days is a key factor under tax treaty tie-breaker rules.
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