Moving From the UK to the Netherlands: Tax in Both Countries (2026)

1In short

2The tax treaty

Treaty

NL–UK tax treaty 2008

Employment income

Art. 14: taxed in the country where the work is done

183-day exception

The home country keeps the right only for a stay of 183 days or less in any 12-month period, paid by an employer from the home country and not borne by a branch in the other

Resident of both?

Art. 4(3): permanent home, then centre of vital interests, then habitual abode, then nationality

Dutch relief

Art. 21(2): exemption by reducing Dutch tax

The United Kingdom's relief

Art. 21(5)(a): credit for the Dutch tax, up to the United Kingdom's own tax on it

3Moving from the United Kingdom to the Netherlands

From the day you live here, the Netherlands taxes you as a resident. Before that it taxes nothing, because you neither lived nor worked here. For your first year you file an M-form (migration return), due 1 July of the following year.

The UK tax year runs from 6 April to 5 April. If you leave to work full-time abroad, split-year treatment (Case 1) usually applies: the UK taxes only the part of its tax year before you left.

With the 30% ruling the Dutch tax is lower. The M-form estimator and the cross-border calculator work out your own dates and salary.

4Social security

Working for a Dutch employer means Dutch social security from your first working day. For postings from the UK, the social security protocol of the UK–EU Trade and Cooperation Agreement applies; check your situation with the SVB or HMRC before you start.

5Checklist