If you earn money or are working in the Netherlands then you need to pay tax on your income.

You declare your income tax via your annual tax return (aangifte inkomstenbelasting) which can be done online or with the help of a Dutch tax advisor.

If you are employed by a company then your income tax will be withheld from your salary by your employer, this is known as wage tax (which is contained within payroll tax). If you are self-employed in the Netherlands then you must calculate and pay your income tax via the annual tax return.