General income tax related information
Tax year Netherlands
In the Netherlands, the fiscal year is the calendar year. If you have an source of income that is taxable in the Netherlands, you can file an income tax return after the year ended.
"Aangiftebrief" and deadline for filing
If the Dutch tax authorities expect that you owe tax or if they expect that you may be entitled to a tax refund, the usually send you an invitation to file a tax return, which is called "Aangiftebrief". In this letter, your deadline for filing is mentioned. Usually this invite to file is send between mid January and mid February. In that case you should file your return before May 1.
Filing requirement/obligation
Note that if you received the aangiftebrief, you are obliged to file an income tax return - even if you do not have any income. Not filing (timely) may lead to a penalty (verzuimboete) that starts at EUR 469!
The income tax return filing obligation also applies in case the result of a return is more than the threshold for payable tax assessments (EUR 56 for 2024 returns).
A tax return will only be accepted by the Dutch tax authorities if the you file the correct residency format.
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File to claim tax refund
If tax was paid up front, through a Dutch payroll or through a preliminary, up front tax payment (voorlopige aanslag) it is possible that the tax paid exceeds your income tax liability. Sometimes the up front paid tax is just estimated to high or you may have tax deductions that lower your taxable income and tax liability.
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The income tax system in a nutshell
In the Netherlands, a Box system applies for income tax levy. There are 3 Boxes in which different types of income are taxed at different rates. There are some possibilities for tax deduction and there are a few tax credits that may apply.
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Correspondence from Belastingdienst
The Dutch tax authorities correspond mostly on paper - in the infamous blue enveloppe and they share copies of all correspondence in your personal profile on their website (which can be accessed with your digid). There is a range of letters that you may receive from them. We listed a range of most of the standard letters from the Belastingdienst and information on which action is required.
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Frequently asked questions
If you did not find the information that you were looking for, you may want to check our frequently asked questions page.
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