Netherlands Self-Employed Residence Permit

The Dutch residence permit for self-employed persons lets non-EU nationals live in the Netherlands and run their own business or freelance practice there. The business must be of key importance to the Dutch economy, or to Dutch culture for artists, and the Netherlands Enterprise Agency (RVO) checks this with a points test (IND).

• Status: active
• Minimum profit: €1,766.77 a month gross, including holiday allowance
• IND fee: €423
• First permit: up to 2 years, extendable
• Decision: within 90 days

It is a permit for building a business with Dutch clients or a Dutch market, not for remote work for a foreign employer. U.S. nationals can use the simpler DAFT permit instead, and Japanese nationals have a similar treaty route. The Netherlands guide compares the options.

• Who it's for: non-EU nationals. Citizens of the EU, EEA and Switzerland can work for themselves in the Netherlands without this permit.
• Dutch interest: the product or service must be of key importance to the Dutch economy; for artists, to Dutch culture (IND).
• Points test: RVO scores personal experience, business plan and added value for the Netherlands; the business qualifies with at least 30 points in each area, or 45 for personal experience and 45 for the business plan.
• Profit: the business must be expected to earn at least €1,766.77 a month in gross profit, including holiday allowance (IND required amounts). The IND updates this amount every January and July.
• Registration: the business must be in the Trade Register of the Netherlands Chamber of Commerce (KVK).
• Freelancers: one or more commissions in the Netherlands.

The points test does not apply to Turkish nationals, holders of EU long-term resident status from another member state or people in independent professions that the IND assesses through ministry advice (IND).

The IND application form lists the documents for each case (IND). Most files include:

• Business plan: the plan the RVO scores, with a financial forecast showing the profit test can be met.
• Personal experience: evidence of relevant education and work experience, one of the three areas the RVO scores.
• KVK registration: an extract from the Trade Register.
• Commissions: for freelancers, evidence of one or more commissions in the Netherlands.
• Civil documents: official foreign documents legalized and translated into Dutch, English, French or German.

Everyone who lives or works in the Netherlands must also take out Dutch standard health insurance (Government of the Netherlands).

• IND fee: €423 for a first application, a change of purpose of stay or an extension (IND fee table). The IND sets new fees every Jan. 1.
• Other costs: legalized and translated documents, KVK registration, any adviser help with the business plan and Dutch health insurance premiums. These vary and are not set by the IND.

Holders of EU long-term resident status from another member state pay a lower fee, shown in the IND fee table.

Where to apply: Most nationalities apply for the MVV entry visa and residence permit together at a Dutch embassy or consulate; MVV-exempt nationals apply to the IND in the Netherlands (IND).

1. Prepare: register the business with the KVK and assemble the business plan and evidence.
2. Apply: abroad, at the Dutch embassy or consulate for the entry visa (MVV) and permit together; in the Netherlands, by post to the IND if no MVV is needed.
3. Assessment: the IND sends the plan to the RVO for scoring. The IND must decide within 90 days, and the deadline can be extended when it asks the RVO or the culture ministry for advice.
4. After approval: collect the MVV if one is needed, travel to the Netherlands, pick up the residence card and register with the town hall in the Personal Records Database (BRP) to receive a BSN (Government of the Netherlands).

The first permit is valid for up to 2 years (IND).

Extension: Extendable before expiry while the conditions are still met; extension fee EUR 423.

Long term: After 5 years with a residence permit, holders can apply for permanent residence.

The permit covers self-employed work. Work as an employee for another company needs a work permit (TWV) (IND).

The permit has no tax regime of its own.

Tax residence. No fixed day count: residence depends on circumstances such as where a person spends most of their time, where their family lives, where they work and where they have health insurance (Belastingdienst).

• The Expat Scheme (30% facility) is only for people in paid employment, so self-employed permit holders cannot use it (Belastingdienst).
• Business profits: the IND's profit test uses the taxable profit of the business, so the same figures feed both the tax return and the permit file (IND).
• Treaties: whether income from abroad is also taxed in the Netherlands depends on the tax treaty with the other country.