US extended tax deadline 2026: Dates & insights for expats in the Netherlands
By RoseMarie Guaglieri
The H&R Block Expat Tax team explains what Americans in the Netherlands need to know about the upcoming US tax deadline, how to navigate new developments and planning opportunities that may still benefit you this year.
With the October 15, 2026 tax filing deadline just weeks away, time is running out for US citizens living in the Netherlands to file their 2025 US tax returns.
Managing the extended US expat tax filing deadline
If you previously filed for an extension, you may be eligible for an additional discretionary extension in some circumstances. Approval is not automatic and is generally only granted when there is a bona fide reason for the delay in filing that is outside of your control.
While an extension to the December 15 deadline may be granted, it does not extend the time you have to pay tax. Interest on tax due began accruing on April 16, the original deadline, and penalties generally began accruing from June 16. Wherever possible, it is best to file and pay any expected tax as soon as possible.
October 15 FBAR filing deadline
For US expats in the Netherlands with FBAR filing obligations, October 15 is the final deadline to file the Report of Foreign Bank and Financial Accounts (FBAR). There is no further extension available after this date.
If the combined total value of your foreign financial accounts exceeded $10.000 at any point during the calendar year, you have an FBAR filing obligation. The FBAR, officially known as FinCEN Form 114, is filed separately from your US tax return through the Financial Crimes Enforcement Network (FinCEN).
Foreign financial accounts can include not only Dutch checking and savings accounts, but foreign brokerage accounts, certain insurance or annuity products with cash value, foreign pension accounts, and even accounts where you have signature authority but no financial interest.
The new 530A account for US children abroad
American families have a new way to support their children’s financial futures: the 530A account. This new tax-advantaged account for eligible minors, sometimes referred to as the Trump account, functions much like an IRA: the funds grow tax-deferred and are not taxed until withdrawn later in life.
A significant feature is a $1.000 seed deposit provided by the US Treasury for every child born between January 1, 2025 and December 31, 2028 who has a valid Social Security number.
The underlying policy objective is to help all US children establish a strong financial foundation early in life. Although the seed deposit is for newborns, any US citizen under the age of 18 can open a 530A account and begin saving.
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The 530A account does not require the child to have earned income. Another valuable feature is that contributions do not affect a child's ability to save in other IRAs.
How the Dutch 30% ruling impacts your US income tax return
The 30 percent ruling can be a great perk for highly skilled workers in the Netherlands. It allows you to receive up to 30 percent of your salary tax-free, helping to offset the higher cost of living. As a result, your Dutch take-home pay may appear a little more favourable.
However, this benefit only applies to Dutch taxes. The IRS still requires you to report the full amount on your US tax return. From 2027, the 30 percent ruling will be reduced to a 27 percent ruling, meaning that a smaller portion of your salary will be tax-free in the Netherlands.
Renouncing US citizenship in the Netherlands: Fees & tax reporting
The US Department of State has reduced the administrative fee for renouncing US citizenship from $2,350 to $450. For some Americans abroad, including long-term residents of the Netherlands and “accidental Americans,” the lower fee reduces one of the financial barriers to renunciation.
However, the reduced fee does not eliminate the underlying tax complexity. Renouncing US citizenship will still involve final US tax filings, Form 8854 reporting, potential exit tax considerations, and certification that you have complied with your US tax obligations for the previous five years.
In other words, while administrative costs may be lower, tax compliance and advance planning remain just as important.
Need help figuring it all out?
Living in the Netherlands comes with unique US tax reporting obligations, and recent legislative and regulatory changes continue to create new planning opportunities and challenges for US expats abroad.
Whether you need help meeting the October 15 deadline, filing an FBAR, navigating the Dutch 30 percent ruling, or understanding the latest tax developments, the Expat Tax Advisors at H&R Block Expat Tax are here to help.
RoseMarie is a Global Mobility professional who provides expatriate tax services to individual expatriates and large and small multinational clients. She was also an expatriate working in Tokyo, Japan; London, England; and Basel, Switzerland. She has specialized experience in project management related to significant global transitions, onboarding large corporate clients, and business development and client care. Her background spans the full spectrum of international tax and payroll services, and her clients include some of the leading entities in the financial services and retail industries.Read more