It is compulsory for every individual that resides in the Netherlands to pay taxes. Government expenditures that are (partially) paid for by tax revenues include health care, education, justice, police, road construction/maintenance, social security benefits, care for the elderly and subsidies for housing. The Tax Administration Authority (Belastingdienst) is responsible for tax collection and social security contributions.

This section of the website aims to provide a rough summary of the tax system in the Netherlands. Please check the Tax Administration Authority (Belastingdienst) for detailed official information, or call the Belastingdienst on 08000543.