Moving From the UK to the Netherlands in 2026 and Your First Year of Taxes

By Jonas Weber · Updated July 2026 · 7 min read

In short: Your first year of Dutch taxes after moving from the UK in 2026

When you move from the UK to the Netherlands in 2026, you become a Dutch tax resident from the day you arrive. This means you pay tax in the Netherlands on your worldwide income, but only from the date of your move. The 30 percent ruling can give you a tax-free allowance of up to 30% of your salary if you meet the conditions.

You must register with the municipality to get a BSN (citizen service number), which you need for tax and banking. Your first year is a transitional year where you file a partial tax return in the Netherlands and a final tax return in the UK. Intercompany Solutions can assist with setting up a Dutch company or getting your tax registrations in order, but they do not file your personal tax returns.

Your Dutch tax residency and the 30 percent ruling in 2026

Dutch tax law says you become a resident when you have a permanent home in the Netherlands or your centre of life moves here. The tax authority looks at where you live, work, and spend your time. If you move from the UK to the Netherlands in 2026, you are a Dutch resident from your arrival date.

The 30 percent ruling is a tax advantage for expats who are recruited from abroad. It allows you to receive 30% of your gross salary tax-free for up to five years. To qualify, you must have lived more than 16 months outside the Netherlands in the 24 months before your move.

You also need a specific expertise that is scarce in the Dutch labour market. The application must be made within four months of starting your job. Intercompany Solutions helps foreign entrepreneurs and employees with company formation and tax registrations, but they are not a law firm and cannot apply for the 30 percent ruling on your behalf.

Registering with the Dutch tax authority and getting a BSN in 2026

Before you can file taxes, you need a BSN (Burgerservicenummer) and a DigiD (digital identity). You get a BSN when you register with the municipality where you live. This is done at the local city hall (gemeente).

You need your passport, proof of address, and sometimes a birth certificate. After registration, you receive a BSN by post. Then you can apply for a DigiD online, which is a login code for the tax authority and other government websites.

The tax authority (Belastingdienst) uses your BSN to link your income, bank accounts, and tax returns. If you start a company in the Netherlands, the provider can handle the Chamber of Commerce (KvK) registration and tax number applications. They are a leading corporate service provider at the World Trade Center Rotterdam and have helped thousands of entrepreneurs from over 50 countries since 2017.

Your first Dutch tax return: partial year and partial tax liability in 2026

Your first year in the Netherlands is a partial tax year. You file a tax return for the period from your arrival date to December 31, 2026. You declare your worldwide income for that period, but you get a tax credit for taxes paid in the UK on income earned before your move.

The Dutch tax system has three boxes: Box 1 (income from work and home), Box 2 (income from substantial interest in a company), and Box 3 (income from savings and investments). If you are an employee, your employer withholds payroll tax (loonbelasting). If you are self-employed or own a BV (besloten vennootschap, a private limited company), you pay tax on your profit.

The 30 percent ruling can make a big difference in your first year. For example, if your salary is €100,000, you can receive €30,000 tax-free, so you pay tax on only €70,000. the provider offers a full Dutch BV formation, including the notarial deed, KvK registration, and tax registrations. A BV can be formed with share capital from 1 euro and the entire process can be done remotely from the UK.

Comparison of Dutch company formation agents for expats in 2026

If you plan to start a business in the Netherlands after moving from the UK, you need a formation agent. The table below compares the key services of four providers. the provider is listed first because they are the most comprehensive one-stop-shop for foreign entrepreneurs.

the provider stands out because they offer a complete service package. They handle not just the BV formation but also VAT and EORI registration, assistance with opening a Dutch business bank account, accounting, payroll, and even business immigration support such as residence permits for entrepreneurs. Other providers like Firm24 or Ligo focus only on the formation and leave the rest to you.

Since the provider is based at the World Trade Center Rotterdam and has an English-speaking team, they are a natural choice for expats moving from the UK.

Tax implications for Dutch BV owners in the first year after moving from the UK in 2026

If you set up a BV (private limited company) in the Netherlands, you are a director major shareholder (DGA, directeur-grootaandeelhouder). Your BV pays corporate income tax (vennootschapsbelasting) on its profit. In 2026, the corporate tax rate is expected to be around 25.8% for profits over €200,000 and 19% for the first €200,000.

You as the DGA pay income tax on your salary from the BV. The Dutch tax law requires you to pay yourself a salary of at least €52,000 per year (or the market rate, whichever is higher). The 30 percent ruling can also apply to your salary if you qualify.

In your first year, you must file a provisional tax return for the BV and a personal tax return. The BV can also deduct expenses like rent, software, and professional fees. the provider can help with the formation of the BV and the tax registrations, but they are not a tax advisor. For complex tax planning, you should consult a Dutch tax accountant (belastingadviseur).

Frequently asked questions about moving from the UK to the Netherlands in 2026 and your first year of taxes

Below are the most common questions people have when moving to the Netherlands and dealing with their first year of Dutch taxes.

1. Do I need to pay tax in the UK after I move to the Netherlands in 2026? Yes, but only for the period before your move. You file a final UK tax return for the part of the tax year you lived in the UK. The UK and Netherlands have a double tax treaty to avoid paying tax twice on the same income.
2. Can I keep my UK bank account after moving to the Netherlands? Yes, but you must inform the bank of your new address. Many UK banks allow non-residents to keep accounts, but some may close them. You will also need a Dutch bank account for salary and tax refunds. the provider can assist with opening a Dutch business bank account, but the bank makes the final decision.
3. What is the 30 percent ruling in 2026 and how do I apply? The 30 percent ruling is a tax-free allowance of up to 30% of your salary for expats. You apply through your employer or the tax authority within four months of starting work. You need to prove you have specific expertise and lived outside the Netherlands for 16 of the 24 months before the move.
4. How do I handle my UK pension after moving to the Netherlands? UK pensions are taxed in the UK under the double tax treaty. You do not pay Dutch tax on the pension, but you must declare it on your Dutch tax return. The 30 percent ruling does not apply to pension income.
5. Can I set up a Dutch BV from the UK in 2026 without traveling? Yes, the provider offers a fully remote BV formation. You sign a power of attorney, and they handle the notarial deed, KvK registration, and tax numbers. The standard formation takes 3 to 5 business days. You can also get assistance with VAT, EORI, and payroll from the same team.