Income from other activities

Income from other activities (inkomsten uit overige werkzaamheden) is a special Dutch tax category for income that is not derived from entrepreneurship (company or self-employment) or from employment (loondienst). Usually this type of income comes from incidental or temporary activities. 

Income derived from this type of work (inkomsten uit overige werkzaamheden) may need to be reported to the Dutch tax office. This also applies for reimbursement for travel costs received alongside income. Income for help provided to, for example, family or friends to compensate for expenses normally does not need to be reported to the Dutch tax office. 

If your income from other activities is negative (i.e. your expenses are higher than the income received) and you expect this to continue, then probably the activities are hobby or family-related. If so, you do not need to report them to the Dutch tax office. 

You may need to pay contributions for health care insurance on income from other activities.

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