Remote work & digital nomads in Netherlands 2026
Visas, taxes and legal setups for foreign employers
Quick summary
The Netherlands attracts digital nomads and remote workers with its excellent infrastructure, English-speaking population, and central European location. However, moving to the Netherlands while working remotely for a foreign employer is significantly more complex than many people realize.
Bottom line: No "digital nomad visa" exists. If you live in Netherlands (BRP registration), you pay Dutch income tax on worldwide income. Employer cooperation usually required (€3,600-€10,000+ annual costs). US citizens have advantage via DAFT (€4,500 investment). EU citizens have freedom of movement but not tax freedom. Always structure legally before moving.
Reality check: There is no Dutch "digital nomad visa"
The myth vs the reality
The truth: The Netherlands does not have a specific "digital nomad visa" despite what some visa agencies and blog posts claim. If you see services advertising "Netherlands Digital Nomad Visa applications," they're being misleading.
What actually exists
Several existing visa and permit categories that remote workers might qualify for under specific conditions:
- • Self-employed residence permit (verblijfsvergunning zelfstandige): For freelancers and entrepreneurs
- • Highly Skilled Migrant (HSM) visa: For employees sponsored by recognized Dutch employers
- • DAFT (Dutch American Friendship Treaty): Self-employment route for US citizens
- • Partner/family visas: If your partner lives in Netherlands legally
- • EU/EEA/Swiss freedom of movement: If you're an EU/EEA/Swiss citizen (no visa needed)
Critical distinction: These permits were designed for people working in the Dutch economy, not for digital nomads working remotely for foreign companies. Using them for remote work situations requires careful legal structuring.
Why Netherlands hasn't created a true digital nomad visa
Several EU countries (Spain, Portugal, Greece, Croatia) have introduced specific digital nomad visa programs. The Netherlands has chosen not to for several reasons:
1. Housing crisis
The Netherlands has severe housing shortages, particularly in Amsterdam, Rotterdam, The Hague, and Utrecht. Attracting more remote workers who compete for housing without contributing to the local economy is politically unpopular.
2. High living costs
Netherlands aims to attract highly skilled workers contributing to Dutch companies. Remote workers earning salaries from countries with lower wage standards (while benefiting from Dutch infrastructure) don't fit this model.
3. Tax complexity
Digital nomads working for foreign companies create complex tax situations without generating substantial Dutch tax revenue.
4. Existing strict immigration
Netherlands already has restrictive immigration policies and is tightening them further. Adding a digital nomad category contradicts current political direction.
What this means for you
If you want to live in the Netherlands while working remotely for a foreign company, you need to:
- Fit into an existing visa category (if non-EU/EEA/Swiss)
- Properly structure your work arrangement to comply with Dutch tax and social security law
- Understand that your employer will likely face additional costs and administrative burden
- Potentially transition to self-employment or find a Dutch employer
Bottom line: "Just move to Netherlands and keep working remotely" is not a legal option for non-EU citizens without proper visa and tax structures. For EU citizens, you can move freely but still face complex tax and social security obligations.
Tax basics: Where do you pay if you live in NL but work for a foreign employer?
Tax residency: The fundamental principle
Core rule
If you live in the Netherlands (registered in BRP for 4+ months), you are a Dutch tax resident. As a tax resident, you pay Dutch income tax on your worldwide income, regardless of where your employer is located or which currency you're paid in.
❌ Common misconception
"My employer is in the UK and pays me in pounds below the UK tax threshold, so I don't owe any tax."
✓ Reality
This thinking is completely wrong. Your tax obligation is determined by where you live and work, not where your employer is based or what currency you're paid in.
How tax residency works
You become a Dutch tax resident when:
- • You register in the BRP (Personal Records Database)
- • The Netherlands becomes your "centre of vital interests" (where you live most of the time, where your family is, where you work)
- • You spend more than 183 days per year in the Netherlands (though BRP registration alone usually establishes residency)
As a Dutch tax resident
- • You file annual Dutch tax returns (aangifte inkomstenbelasting)
- • You declare worldwide income (employment, freelance, investment, rental income from any country)
- • You pay Dutch income tax based on progressive tax brackets (Box 1: 36.97% to 49.5% in 2026)
- • You may get credit for foreign taxes already paid (via tax treaty provisions)
Double taxation and tax treaties
Good news: The Netherlands has tax treaties with most countries to prevent double taxation.
How it works
- • Your foreign employer withholds tax in their country (e.g., UK withholds UK income tax)
- • You file Dutch tax return declaring this income
- • You calculate Dutch tax owed on that income
- • You receive credit for UK tax already paid
- • You pay the difference (if Dutch tax is higher) or owe nothing (if UK tax was higher)
Example calculation
| You earn working remotely for UK company | €50,000 |
| UK withholds in UK income tax | £8,000 |
| Dutch tax on €50,000 would be | ~€15,000 |
| You receive credit for £8,000 already paid (converted to euros) | ~€9,000 |
| You owe the Netherlands the difference | ~€6,000 additional |
⚠️ Critical
Even if you earn below your home country's tax threshold, you still owe Dutch tax as a Dutch resident. "Below threshold in country X" does not mean "tax-free in Netherlands."
Social security contributions
In addition to income tax, you typically also pay:
Dutch social security premiums (volksverzekeringen)
- • AOW (state pension): ~17.9% of income
- • WLZ (long-term care): ~9.65%
- • Combined: approximately 27% of income up to €42,000 (2026)
Where you pay social security depends on
- • Where you physically work (if working from Netherlands → Dutch social security)
- • Bilateral agreements between countries (EU has special rules)
- • Employer setup (if employer registers for Dutch payroll, they handle this)
EU special rule: If you work more than 25% of your time in your country of residence, you pay social security in your residence country (Netherlands). If less than 25%, you may pay in the country where your employer is based.
This is complex and requires professional advice for your specific situation.
Typical setups for remote workers in NL
Option 1: Foreign employer sets up Dutch payroll
How it works
- • Your foreign employer registers as a Dutch withholding agent (inhoudingsplichtige) with the Belastingdienst
- • They obtain a Dutch payroll number (loonheffingennummer)
- • You receive a Dutch employment contract
- • Employer withholds Dutch income tax and social security premiums from your salary
- • Employer pays these to Belastingdienst monthly
- • You receive net salary to your Dutch bank account
- • You file annual Dutch tax return (often receiving refund if over-withheld)
✓ Pros for you
- • Fully compliant and legal
- • Clean situation for residence permit applications
- • Access to Dutch employment protections
- • Employer handles all tax administration
- • May qualify for 30% ruling if you meet criteria
✗ Cons
- • Most small/medium employers won't do this
- • Too expensive and complex for most
- • Subject to Dutch employment law
- • Employer may reduce gross salary to offset costs
Costs for employer
- • Legal entity setup in Netherlands (if no Dutch entity exists): €2,000-€10,000+
- • Annual payroll processing: €1,500-€5,000 per employee
- • Accounting and compliance: €2,000-€5,000 annually
- • Employer social security contributions (small)
Verdict
This is the "gold standard" for compliance, but unrealistic for most remote work situations unless employer is large and committed.
Option 2: Employer uses Dutch/EU payroll company or Employer of Record (EOR)
How it works
- • Foreign employer contracts with an Employer of Record service (e.g., Deel, Remote.com, Papaya Global)
- • EOR company becomes your legal employer in the Netherlands
- • Your actual employer (the foreign company) pays the EOR the total cost
- • EOR handles Dutch employment contract, payroll, taxes, and social security
- • You receive Dutch-compliant contract and net salary from EOR
- • Your foreign employer pays EOR a service fee (€300-€600 per month typically)
✓ Pros for you
- • Fully legal and compliant
- • Proper Dutch employment contract
- • Taxes and social security handled correctly
- • Can use for residence permit applications
- • No administrative burden on you
✗ Cons
- • Expensive: employer must agree to pay fees
- • Effective salary may decrease
- • EOR is your legal employer
- • Annual cost to employer: €3,600-€7,200+
Costs
- • EOR fees: €300-€600 per employee per month
- • Setup fees: €300-€1,000 one-time
- • Employee typically receives gross salary minus these fees (negotiation dependent)
Verdict
Increasingly popular for remote-first companies and digital nomads with in-demand skills. Requires employer buy-in on cost.
Option 3: You become self-employed (ZZP/eenmanszaak or BV) and invoice your foreign client
How it works
- • You register as self-employed (zelfstandige zonder personeel or ZZP) at Dutch Chamber of Commerce (KVK)
- • Alternatively, you establish a Dutch BV (private limited company) for more formal structure
- • Your foreign "employer" becomes your "client"
- • You invoice them monthly/quarterly for your services
- • You're responsible for paying your own income tax and social security
- • You file Dutch tax returns as self-employed individual
✓ Pros
- • Foreign employer doesn't need Dutch payroll
- • You control your work structure
- • Tax deductions for business expenses
- • Can have multiple clients
- • Potentially qualify for 30% ruling via BV
✗ Cons
- • Accountant fees: €1,500-€3,500/year
- • Administrative burden
- • Risk of "disguised employment" classification
- • No employment protections
- • Must earn enough to support yourself
Setup requirements
- • Register at KVK: €50-€75 one-time fee
- • Obtain Dutch bank account
- • Hire accountant (strongly recommended): €1,500-€3,500 per year
- • Consider professional liability insurance
- • Set aside ~40-50% of income for taxes and social security
⚠️ Disguised employment risk
If you work exclusively or primarily for one client, have set working hours, use their equipment, and they direct your work closely, Dutch authorities may classify you as an employee, not self-employed. This triggers:
- • Back-payment of employer social security contributions
- • Penalties for misclassification
- • Tax complications
To avoid this: Have multiple clients (even small ones), control your own hours, use your own equipment, invoice rather than receive payslips, have a clear service agreement specifying independent contractor relationship.
Verdict
Realistic option if foreign employer agrees to contractor relationship and you're comfortable with self-employment obligations. Requires proper structuring to avoid disguised employment classification.
Option 4: Non-compliant grey area (not recommended)
⚠️ What some people do (we do NOT recommend this)
- • Foreign employer continues paying you as before to your home country bank account
- • You transfer money to Netherlands as needed
- • Employer withholds tax in their country
- • You don't declare or pay proper Dutch tax
- • You live in Netherlands "under the radar"
Why this is extremely risky
For you:
- • Tax evasion: Criminal offense in Netherlands
- • If caught: Back taxes + penalties + interest (can be massive amounts)
- • Deportation risk if on residence permit
- • Future visa/citizenship applications denied
- • Belastingdienst is increasingly sophisticated and shares data with other countries
For employer:
- • Employer should have Dutch payroll but doesn't
- • Violates Dutch labor law
- • Liability for unpaid taxes and social security
- • Reputational risk
Consequences:
- • Tax penalties: 50-100% of unpaid tax amount
- • Criminal prosecution in severe cases
- • Residence permit revocation (if applicable)
- • Permanent mark on record affecting future immigration
Verdict
Absolutely not worth the risk. Dutch authorities are strict about tax compliance, penalties are severe, and the risk of detection is significant. Always structure your work legally.
Visa and residence options if you already have a remote job
For EU/EEA/Swiss citizens
Good news
You have freedom of movement. You don't need a visa or residence permit to live and work in the Netherlands.
What you must do
- • Register with municipality (BRP) within 5 days of arrival
- • Obtain BSN (citizen service number)
- • Arrange health insurance within 4 months (mandatory)
- • Set up proper tax structure (see "Typical Setups" section above)
Common mistake
EU citizens assuming they can just live in Netherlands and continue remote work with no changes. While you have the right to reside, you still have tax obligations.
For non-EU citizens: Highly Skilled Migrant (HSM) visa
2026 salary thresholds (gross monthly, excluding 8% holiday allowance)
- • Age 30+: €5,942 per month (€71,304 per year)
- • Under age 30: €4,357 per month (€52,284 per year)
- • Recent graduates (orientation year graduates): €3,120 per month
Why remote jobs are problematic for HSM
- 1. Employer must be Dutch-registered: Your sponsor must be a recognized employer (erkend referent) registered with IND in the Netherlands. Foreign companies without Dutch entities cannot sponsor HSM visas.
- 2. Work must be in Netherlands: HSM visa is designed for people working physically in the Netherlands or in hybrid arrangements. Fully remote work for a foreign employer doesn't fit the scheme's purpose.
- 3. IND scrutiny: If your employer is Dutch but you're working remotely for their foreign parent company or clients abroad, IND may question whether this qualifies as "highly skilled work in the Dutch economy."
Verdict
HSM visa is generally not a path for digital nomads wanting to keep their foreign remote job, unless employer is willing to establish Dutch entity (rare and expensive).
For non-EU citizens: Self-employed / entrepreneur residence permit
Requirements
- • Detailed business plan showing how you'll support yourself in Netherlands
- • Proof of sufficient capital/income
- • Demonstrating your business/services add value to Dutch economy
- • Points system assessment (education, experience, business innovation)
- • Minimum income requirement (typically ~€1,600-€2,000 per month gross)
✓ Realistic profile
- • Software consultant with multiple clients including Dutch
- • Digital marketing specialist for Dutch SMEs
- • Designer with international portfolio and Dutch market plan
- • Tech freelancer with specialized in-demand skills
✗ Not realistic
- • Customer service rep for US company
- • Administrative assistant for foreign employer
- • Single-client contractor with no Dutch connection
Verdict
Possible for legitimate freelancers with strong business cases and Dutch market relevance. Difficult for pure "remote employee" situations. Requires significant documentation and professional presentation.
For US citizens: DAFT (Dutch American Friendship Treaty)
Requirements
- • Must be US citizen
- • Invest €4,500 in Dutch business (can be your own eenmanszaak or BV)
- • Business plan (less stringent than regular self-employed permit)
- • No points system assessment
- • Must register business at Chamber of Commerce (KVK)
✓ For remote workers: This can work if
- • You structure your remote work as self-employment (invoicing your US or foreign employer)
- • You maintain the €4,500 capital requirement in your business account
- • Your business remains active (generating income, filing taxes)
Practical setup
- • Register eenmanszaak (sole proprietorship) at KVK
- • Open Dutch business bank account
- • Deposit €4,500
- • Invoice your US employer/client(s) for services
- • File Dutch tax returns as self-employed
- • Keep business account balance above €4,500 at all times
Costs
- • €4,500 capital investment (remains your money in business account)
- • KVK registration: ~€50
- • IND application fee: ~€400
- • Annual accountant: €1,500-€3,000
Verdict
Excellent option for US citizens wanting to live in Netherlands while working remotely. Much more accessible than other non-EU routes. Requires self-employment structure and accountant but very feasible.
For non-EU citizens: Partner/spouse routes
If your partner is in Netherlands legally (Dutch citizen, EU citizen, or valid residence permit holder), this is often the easiest path to legal residence while maintaining remote work.
Work rights on partner visa
- • Most partner visas include "arbeid vrij toegestaan" (work freely permitted) endorsement
- • You can work for any employer or self-employed
- • Keeping your remote foreign job is allowed
- • Must still comply with tax structuring (Options 1-3 above)
30% ruling and remote work
What is the 30% ruling?
30% ruling (30%-regeling) is a Dutch tax benefit for highly skilled workers recruited from abroad. It allows:
- • 30% of gross salary treated as tax-free reimbursement of extraterritorial costs
- • Effective tax reduction of approximately 10-15% on net salary
- • Option for partial non-resident tax treatment
- • Valid for maximum 5 years
2026 updates
- • 30% rate confirmed for 2026
- • Scheduled reductions: 20% in 2027, 10% in 2028
- • Salary cap: €262,000 per year (2026)
Requirements
- • Recruited from abroad (must have lived outside Netherlands 16+ months in 24 months before starting)
- • Highly skilled role (generally meeting HSM salary thresholds)
- • Dutch employer or Dutch payroll setup
- • Application within 4 months of starting work
Can remote workers for foreign employers get 30% ruling?
Short answer
Very difficult, usually no.
1. Requires Dutch employer
30% ruling requires employment with Dutch entity. Foreign employer without Dutch payroll doesn't qualify. You need Dutch employment contract.
2. Recruitment from abroad
You must be recruited specifically to work in Netherlands. "Already working remotely, just moved to Netherlands" doesn't qualify. Must show employer brought you to Netherlands for this role.
3. Highly skilled requirement
Role must meet highly skilled criteria (generally HSM salary thresholds). Remote work must be highly skilled in nature.
Verdict
Don't plan on 30% ruling for remote work situations. It's possible only with complex structuring that most remote workers won't qualify for. If you do pursue this, hire tax specialist - don't DIY.
Key takeaways
There is no Dutch digital nomad visa
If you want to live in the Netherlands while working remotely for a foreign employer, you must fit into an existing visa category and properly structure your work arrangement to comply with Dutch tax and social security law.
Tax residency is unavoidable
If you live in the Netherlands (BRP registration), you pay Dutch income tax on worldwide income, regardless of where your employer is based or what currency you're paid in. "Below tax threshold in home country" does not exempt you from Dutch tax.
Employer cooperation is usually required
Most compliant setups (Dutch payroll, EOR, or legitimate self-employment) require your employer to incur additional costs (€3,600-€10,000+ per year) or agree to contractor relationship. Many small/medium foreign employers won't do this.
US citizens have an advantage
DAFT (Dutch American Friendship Treaty) provides a significantly easier path to Netherlands for remote-working US citizens through self-employment structure with only €4,500 capital requirement.
EU citizens have freedom of movement but not tax freedom
EU/EEA/Swiss citizens can move to Netherlands without visa, but still must comply with all tax and social security obligations. Freedom of movement ≠ freedom from taxes.
"Move first, figure it out later" is risky
Working on tourist visa, trying to register as tourist, or evading taxes creates serious legal problems and can permanently damage your immigration record. Always structure legally before moving.
Professional advice is essential
Cross-border tax and social security situations are complex. Budget €1,500-€5,000 for proper tax/immigration advice. The cost is worth avoiding penalties, deportation, and future visa bans.
Frequently asked questions
Can I move to the Netherlands, keep my UK job, and not pay any Dutch tax because I'm under the UK tax threshold?
No, this is completely wrong. As a Netherlands resident (registered in BRP), you pay Dutch income tax on your worldwide income regardless of where your employer is located or what you earn. The UK tax threshold is irrelevant. You'll file a Dutch tax return declaring your UK income, pay Dutch tax on it, and receive credit for any UK tax already paid. "Under threshold in UK" does not mean "tax-free in Netherlands."
If I live in the Netherlands and work remotely for a foreign company, where do I pay tax and social security?
Tax: You pay income tax in the Netherlands (where you live and work). You declare worldwide income on Dutch tax returns and pay Dutch income tax rates (36.97%-49.5%). You may receive credit for foreign taxes already paid via tax treaty provisions. Social security: Generally you pay Dutch social security if you physically work in the Netherlands. EU citizens have special rules - if you work 25%+ in your residence country (Netherlands), you pay social security there. Non-EU situations depend on bilateral agreements. Both situations require professional advice for your specific countries.
Is there a digital nomad visa for the Netherlands in 2026?
No. The Netherlands does not have a specific digital nomad visa, despite misleading marketing by some agencies. Existing options include: self-employed residence permit (complex), DAFT for US citizens (easier), highly skilled migrant visa (requires Dutch employer), partner visa (if you have Dutch/EU partner), or EU freedom of movement (if you're EU/EEA/Swiss citizen). All require proper tax compliance regardless of visa type.
Can a remote job be used to get a Dutch work visa (HSM/GVVA)?
Very difficult. Highly Skilled Migrant (HSM) visas require sponsorship by a recognized Dutch employer (erkend referent). Foreign companies without Dutch entities cannot sponsor. Remote work for a foreign employer generally doesn't qualify unless: 1) Foreign employer establishes Dutch entity and sponsors you through it, or 2) You find a completely different Dutch employer willing to sponsor you. HSM is designed for people working in the Dutch economy, not digital nomads keeping foreign remote jobs.
What's the best legal structure if my employer doesn't want to set up Dutch payroll?
Option 1 (if employer willing to pay extra): Employer uses Employer of Record (EOR) service like Deel or Remote.com. EOR becomes your Dutch legal employer, handles payroll/taxes, your actual employer pays them. Costs employer €300-€600/month (~€3,600-€7,200/year). Option 2 (if employer agrees to contractor relationship): You become self-employed (register at KVK as ZZP or establish BV) and invoice employer as client. You handle your own taxes (hire accountant, ~€1,500-€3,500/year). Must be genuine self-employment, not disguised employment. Option 3 (less realistic): Employer sets up Dutch payroll directly (requires registering with Belastingdienst, Dutch payroll administration). Costs €1,500-€5,000+ per year. Most small/medium employers won't do this.
Can I move to NL on a tourist visa, work remotely, get a BSN and then look for a job?
This is mostly illegal and very risky. Working on tourist visa (even remotely) violates visa conditions. Registering in BRP as tourist may not be possible or could constitute fraud. Not paying Dutch taxes is tax evasion. Consequences include deportation, visa bans, tax penalties, and permanent negative immigration record. Safer alternatives: Get proper residence permit first (orientation year, partner visa, self-employed permit, or DAFT if US citizen), then move legally. Or find Dutch employer from abroad to sponsor HSM visa before moving.
Can I use DAFT to move to Netherlands while keeping my US remote job?
Yes, DAFT (Dutch American Friendship Treaty) is excellent for this. Structure: Register self-employed business (eenmanszaak) in Netherlands, deposit €4,500 in business account, apply for DAFT permit, invoice your US employer as client rather than being their employee. Requirements: Must be US citizen, maintain €4,500 capital, keep business active, file Dutch self-employed tax returns, hire accountant (~€1,500-€3,000/year). Much easier than standard self-employed permit and realistic for US remote workers.
Do I need to pay both US and Dutch taxes if I work remotely for a US company from Netherlands?
You pay taxes based on where you live and work, not where your employer is located. As Netherlands resident, you pay Dutch income tax on your worldwide income (including US salary). US citizens also file US tax returns (FATCA requirement), but typically don't pay double tax due to US-Netherlands tax treaty and foreign tax credit provisions. Most US citizens in Netherlands pay primarily Dutch tax and use foreign tax credit to offset US tax liability. Requires filing both countries' returns. Hire cross-border tax accountant familiar with US-NL situations.
Can I get the 30% ruling if I work remotely for a foreign company?
Very unlikely unless you structure elaborately. 30% ruling requires: 1) Dutch employer (or Dutch payroll setup), 2) recruited from abroad specifically for this role, 3) highly skilled position, 4) apply within 4 months. Pure remote work for foreign employer without Dutch entity doesn't qualify. Possible scenarios: Foreign employer establishes Dutch BV and employs you under Dutch contract, or you establish own Dutch BV and employ yourself (complex, aggressive, requires specialist advice). Most remote workers won't qualify for 30% ruling.
What happens if I'm caught working in Netherlands without proper tax compliance?
Severe consequences: Back-taxes owed (potentially years), penalties of 50-100% of unpaid taxes, interest on unpaid amounts, potential criminal prosecution for tax evasion, deportation if on residence permit, residence permit revocation, future visa applications denied, permanent negative immigration record. Netherlands Belastingdienst (tax authority) is sophisticated and increasingly uses international data sharing to catch non-compliance. Penalties are severe - always structure legally from day one.
How do I find a tax accountant who understands international remote work situations?
Look for accountants specialized in expat taxation and cross-border situations. Search terms: "expat accountant Netherlands", "international tax advisor Amsterdam", "US-Dutch tax specialist". Check: IamExpat forums, expat Facebook groups, Reddit r/Netherlands. Expect to pay €1,500-€5,000 for complex situations (initial setup + annual filing). Interview 2-3 accountants, ask about experience with remote workers, EOR situations, self-employment, and your specific home country. Worth the investment to avoid penalties and optimize your tax situation.
Related guides and tools
Explore additional resources for working remotely in Netherlands.
Work permits Netherlands
HSM visa requirements, salary thresholds, and application process for highly skilled migrants.
DAFT visa for US citizens
Dutch-American Friendship Treaty visa: €4,500 investment, ZZP vs BV, 30% ruling eligibility.
Family reunification Netherlands
Partner visa guide: 3 pathways, income requirements, and work permit information for partners.
Dutch health insurance
Mandatory health insurance, €140-160/month costs, zorgtoeslag allowance, and CAK penalties.