Income tax return filing requirements
When is income tax return filing obligatory?
In the Netherlands, you are only obliged to file an income tax return if:
1. you are invited to file an income tax return (you received a letter called "Aangiftebrief" from the Dutch tax authorities (in the infamous blue enveloppe) and/or;
2. in case filing a return would lead to a payable amount that exceeds the threshold for payable assessments of € 57 for 2025 return (was € 56 for 2024).
Situations in which a payable result may be expected
Basically, your tax return may result in a payable amount in case you had income for which no tax was paid. Below is a list of examples of situations where the result of filing an income tax return could be a payable amount.
- Taxable profit from sole proprietorship / antrepreneurship
- Taxable income from other work activities - freelance work
- Taxable income from employment which was not paid through Dutch payroll
- Equity income (non-Dutch payroll) in case partly taxable in the Netherlands
- Income from savings and investments (Box 3)
- Income from substantial interest (Box 2)
- Alimony income
- foreign pension income
- other income
- shifts in income (start working part time, big raise, switching employers, bonus, end of 30% ruling)
- home ownership and no or a small mortgage loan
- (pension) income from different employers and or pension providers
Situations where you may be entitled to a tax refund
In the Netherlands you can file an income tax return if you or your partner had Dutch taxable income and/or in some specific situations. Note that if you are entitled to a tax refund, you actually need to file an income tax return to claim it.
Firstly, your income tax return could result in a tax refund due to up-front tax payment (Dutch payroll wage tax withholdings or dividend tax). Below we listed examples of situations where the tax withholdings may exceed your actual income tax liability
- you were employed in the Netherlands (paid through Dutch payroll only part of the year (year of migration, switching employers, unpaid leave)
- you are home owner and paid costs and/or interest with respect to a (qualifying) mortgage loan
- you had one or more children under 12 years of age (on Jan 1), registered at your address for more than 6 months in the year
- moved abroad and received a (bonus) payment (Dutch payroll high withholding rate) related to a previous year
- you had personal deductions (medical expenses, alimony payments, charitable donations - note that thresholds and conditions apply).
Feel free to contact us in case of questions.