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BSN

Also known as: Burgerservicenummer, Citizen Service Number

Tax & Social SecurityLast reviewed: 13 Apr 2026

The Burgerservicenummer is the 9-digit personal identifier issued to every Dutch resident, used for tax, healthcare, and employer payroll registration.

Quick Answer

Quick Answer

The Burgerservicenummer is the 9-digit personal identifier issued to every Dutch resident, used for tax, healthcare, and employer payroll registration.

The Burgerservicenummer (BSN) is the unique 9-digit personal identification number assigned by the Dutch government to every resident registered in the Basisregistratie Personen (BRP). It is the Netherlands equivalent of a national identity number and is mandatory for anyone living, working, or receiving benefits in the country.

The BSN links a person to the Belastingdienst (tax authority), the UWV (employee insurance agency), municipalities, healthcare providers, banks, and pension administrators. Employers require a valid BSN before they can run payroll, deduct wage tax, and file monthly payroll returns. Without a BSN, a new hire is provisionally taxed at the highest anonymous rate.

Residents obtain a BSN by registering in person at their local municipality (gemeente). Short-stay workers who cannot register in the BRP receive a non-resident equivalent, the RNI number, from designated registration municipalities. New arrivals should budget up to two weeks between municipal appointment and BSN issuance.

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Related terms

Loonheffingsnummer · Social Security Contributions · Zvw · Loonheffing · Anw · AOW

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