Taxes > 183-Day Rule in the Netherlands

183-Day Rule in the Netherlands

When you live in the Netherlands but work abroad a part of the year, the 183-day rule helps you from paying taxes on your salary in two countries and it also determines in what country your salary should get taxed. 

183-Day Rule in the Netherlands
Taxes: 183-Day Rule in the Netherlands

When does the 183 day rule apply

Most tax conventions prescribe that the state in which you work is entitled to levy tax on the wage the employee earns in that state. There is an exception when the following 3 conditions are met:

  • You don't stay in the country of your company for more than 183 days during a certain period.
  • Your are paid by or on behalf of an employer that is not established in the Netherlands.
  • Your don't work in a permanent establishment of your company.

These 3 conditions are referred to as the '183 day rule'. If not all conditions are met, then the country where you work is entitled to levy tax.

When does the 183 day rule apply
This page was last updated: 1/5/2022.