General income tax related information
Tax year Netherlands
January 1 - December 31
Tax return filing requirement
You are obliged to file an income tax return if:
1. you are invited to file a return (you received "Aangiftebrief") and/or;
2. filing an income tax return would result in a payable amount
A threshold applies for payable assessments, if the tax due is under € 57 (threshold for 2025 returns, was € 56 for 2024 returns) the tax due is reduced to nil.
Note that not filing (timely) may lead to a penalty (verzuimboete) that starts at EUR 469!
More details can be found here.
Opportunity to file
If you have Dutch taxable income (or social security coverage) to report, you can file a Dutch income tax return.
In general, the Dutch tax authorities are ready to receive tax returns from March 1 of the year following to the concerning tax year. It is possible to file tax returns up to 5 years after ending of the concerning tax year (so December 31, 2026 is the last day that you can file a 2022 Dutch income tax return).
Deadline for filing
Your deadline for filing is mentioned in the invitation to file. When you received the "aangiftebrief between mid January and mid February, you normally should file your tax return before May 1.
Extension for filing
If you order service with us, we apply for extension. If you file your own return, it is also possible to file for extension by calling the Dutch tax authorities (Belastingdienst).
Types of tax returns
A tax return will only be accepted by the Dutch tax authorities if the you file the correct residency format.
Read more..
File a return to claim tax a refund
Sometimes the payroll wage tax exceeds your income tax liability (if you have child under 12, in case of home-ownership or personal tax deductions, or if top tax rate was withheld on bonus payment). If the prepaid tax exceeds your liability, the excess can be claimed back by filing an income tax return. More information can be found here.
Frequently asked questions
Anwers to a lot of questions can be found here.
Correspondence from Belastingdienst
The Dutch tax authorities correspond on paper (blue enveloppe) and they share copies of all correspondence in your personal profile on belastingdienst.nl (which can be accessed with your digid).
A list of common income tax related letters from the Belastingdienst (+ required action) can be found here.
The Dutch tax authorities do not (ever) use email or text messages to collect tax. They will also not call you and ask to share privacy sensitive/bank details on the phone.
Bank account number of Belastingdienst
The Dutch tax authorities use one bank account number, which can be found on their website.
Interest charge in tax assessments
If your tax assessment is issued before July 1 of the year following to the concerning tax year, no interest is charged. If your return is filed before May 1 of that year, the Dutch tax authorities in general issue a tax assessment prior to July 1 - so without charging interest.
If your return is filed later and your tax assessment is issued after July 1, the Dutch tax authorities charge interest for up to 3 months from filing date + period to payment deadline. The applicable interest rates can be found here.
If the Dutch tax authorities fail to issue a refundable assessment within 3 months from filing, they will reimburse interest as per 3 months from filing date until the assessment is issued.
Take in mind that tax liability arises during the year prior to filing an income tax return.
It is possible to file a provisional tax return and to settle the tax finances up front.