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Netherlands · DAFT · Taxes

Taxes on the Netherlands DAFT

Partially verified Last verified June 15, 2026 Reviewed by Henry van de Vorming

Tax is the part of a move people underestimate most. Here's how Netherlands treats a DAFT holder's income — when you become a tax resident, what happens to foreign earnings, and the official basis for each. It's information, not tax advice.

The tax position

Treatment
Standard resident taxation
Named regime
Possible 30% ruling (if eligible)
Tax-residency trigger
183 days

How it works

Self-employed persons are taxed as standard Dutch residents on worldwide income once tax-resident. The 30% facility generally applies to incoming employees with scarce expertise, not ordinary self-employed entrepreneurs; eligibility for a DAFT entrepreneur is not established.

When you become a tax resident

The usual trigger is time: spend more than 183 days in Netherlands in the relevant period and you're generally treated as a tax resident. But a day-count is rarely the whole story — having a permanent home available to you, or your family and centre of life in Netherlands, can make you resident sooner. Once resident, the treatment above applies to your income.

If you stay tax-resident somewhere else too, a double-taxation treaty between Netherlands and that country usually decides which one taxes a given slice of income — another reason to get personal advice before you move money or change residency.

Netherlands tax & the DAFT: FAQ

Netherlands tax & the DAFT: FAQ

When do I become a tax resident in Netherlands?

As a rule of thumb, spending more than 183 days in Netherlands in the relevant period makes you a tax resident — though residency can also be triggered earlier by having a permanent home or your centre of life there. The exact test is in the notes above.

Is my foreign income taxed in Netherlands?

Once you become a Netherlands tax resident, Netherlands taxes your worldwide income at its standard rates.

Does the DAFT come with a tax break?

Not a special one — you're taxed under Netherlands's ordinary rules once resident. A double-tax treaty between Netherlands and your home country may still affect where specific income is taxed.

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