Netherlands Income Tax & Social Fiscal Number (Sofi-nummer)

Income Tax

Bilateral agreements

Whether or not a foreign national has to pay income tax on a scholarship or salary depends on the bilateral agreements between your home country and the Netherlands.

Paid internships

Student-trainees from other countries - that is, foreign students doing an internship in the Netherlands - are exempted from paying Dutch income tax if all of the following is true:

• you will be staying in the Netherlands no longer than six months;
• you will be doing an internship (work placement) for educational purposes only;
• you will be receiving money that is intended only to cover your expenses.

Scholarships

Scholarships which you receive from an institution or organization, for instance from Nuffic, are exempt from income tax if they are paid out in one single amount, or in regular instalments for no longer than one year.

Social-fiscal number (Sofi-nummer)

If you are going to work in the Netherlands, also if it is only for a short time, you will need to obtain a registration number for tax purposes. This is known as a 'sofi-nummer', and you can obtain one at the local tax office (belastingkantoor).

Who can obtain a social-fiscal number and which documents are needed?

EU/EEA citizens who reside outside the Netherlands but who do work in the Netherlands, only need to show a valid passport/identity card in order to obtain a social-fiscal number.
EU/EEA citizens who reside in the Netherlands, need to show a valid passport/identity card and proof that they have registered with the municipality in order to obtain a social-fiscal number.
Non EU/EEA citizens who have applied for a residence permit and who are subject to tax (belastingplichtig) can obtain a social-fiscal number. A residence permit implies that you will stay in the Netherlands for more than 3 months. To get the social-fiscal number you need to show your passport, your MVV (if applicable), your application for a residence permit, your work permit and your registration with the municipality. If you receive a Dutch scholarship you need to proof that you're subject to tax.

Non EU/EEA citizens staying in the Netherlands for less than 3 months can also sometimes get a social-fiscal number. This is possible in the following situations, and the following documents have to be shown:

· if you stay in the Netherlands for up to 3 months in order to work. Documents: passport with a short stay visa (if applicable), and the sticker from the local aliens police to prove that you reported there, a work permit, and the contract with your employer.
· if you stay in the Netherlands for up tot 3 months in order to study. Documents: passport with a short stay visa (if applicable), and the sticker from the local aliens police to prove that you reported there, proof that you receive a Dutch scholarship, proof that you are registered as a student at a higher education institution, and a statement from the educational institution explaining why you need a sofi-nummer.

Where and how can you obtain the social-fiscal number?

The tax department (belastingdienst) has local offices in most cities. Your municipality can give you the address of the local office closest to you. Go to the tax office; normally it is not necessary to make an appointment for this. When you show them all the papers required in your case, you will receive your social-fiscal number on the spot.

Disclaimer: The contents of these pages are provided as an information guide only, in good faith. The use of this website is at the viewer/user's sole risk. While every effort is made in presenting up-to-date and accurate information, no responsibility or liability is accepted by the owners to this website for any errors, omissions, outdated or misleading information on these pages or any site to which these pages connect or are linked.

The viewer/user of this web page should use the above information as a guideline only, and should always contact the above sources or the user's own government representatives for the most up-to-date information at that moment in time, before making a final decision to travel to that country or destination.