Tax return in the Netherlands

Every year, many Dutch citizens and expats in the Netherlands choose to file a tax return (aangifte inkomstenbelasting). In many cases, they are obliged to do so, for instance if they are self-employed or have multiple sources of income. 

Filing a tax return enables you to check that you have paid the correct amount of tax, and to claim deductions and expenses. If you are working for an employer and have had taxes deducted via payroll tax, you may even be entitled to a refund. Here’s what you need to know about filing a tax return in the Netherlands. 

Do I need to do a Dutch tax return? 

The Dutch fiscal year runs from January 1 to December 31. If you are required to file a tax return, in January, you will receive a letter (aangiftebrief) from the Belastingdienst asking you to complete one for the previous year.

Even if you don’t receive a letter, you may still need to or choose to file a tax return, for instance if: 

• You have received income the tax office doesn’t know about (for instance alongside your main job). 
• You want to claim deductions such as medical expenses or mortgage interest payments. 
• You did not work. 

If you are not sure if you need to file, you can always visit a Belastingdienst branch office or call the BelastingTelefoon on 0800 0543 for more information. 

Completing a tax return in the Netherlands

If you are completing a tax return in the Netherlands, you need to do this digitally via the Mijn Belastingdienst website. You will need a DigiD to confirm your identity.

If your situation is relatively simple (i.e. you are a waged employee with a few deductions you want to declare), you can fairly easily submit the tax return on your own. You will need a basic understanding of Dutch, or a Dutch-speaking friend who can help you with it, and you will need to prepare the information and supporting documentation in advance. 

If you want an easier option, you can also authorise a tax advisor to do your income tax return on your behalf. There are a growing number of online tax services available in English and other languages that can quickly and easily fill out the forms for you. 

Consulting a tax advisor is a sensible move if you have a complicated situation, for instance if you run your own business, have multiple sources of income inside and outside the Netherlands, or moved to or left the Netherlands partway through a tax year. 

Details needed for Dutch tax return forms

Before starting your Dutch tax return, you should make sure you have the correct information and documents prepared. This includes: 

• Your BSN
• Your bank account details
• Your DigiD
• Your telephone number and home address
• Your annual income statement (jaaropgave) that you receive from your employer, or alternatively your payslips
• Details of any spousal maintenance payments received
• Annual statements from your current, savings and investment accounts
• Your home’s WOZ value (from your municipal WOZ assessment)
• Your annual mortgage statement
• Details of your second home or holiday home (if applicable) 
• Proof of deductions for things like gifts, care, partner alimony, loans, debts, premiums for annuities or occupational disability insurance

Different tax forms

Depending on your personal situation, you may need to file a different tax form. Here is an overview of the different tax forms in the Netherlands, and what they are used for: 

• P form: For resident taxpayers. This is the most common type of income tax return and is the standard form you fill out if you are a resident of the Netherlands and have not moved in the last year. You can also file this form without being invited to do so by the Belastingdienst. 
• M form: For people who moved to or from the Netherlands in a given tax year. You should use this form if your migration status changed in the last tax year. It’s not always possible to fill in the M-form online, so you may want to ask for help from a tax advisor. 
• C form: For non-resident taxpayers. This form is for you if you have a foreign tax obligation - for instance you live somewhere else but study in the Netherlands, or if you have a job here but pay your social security elsewhere, or if you live abroad and own a property in the Netherlands. 

Dutch taxes and non-residents

If you have income from another country, or you live outside the Netherlands and have a Dutch income, then you usually need to submit an income tax return. If you moved to or from the Netherlands during the course of the year then filing your tax return can be a wise move, as you may be entitled to a substantial tax refund.

Doing your tax return via Mijn Belastingdienst

With your details to hand, you can log in via Mijn Belastingdienst. Click on “Inkomenbelasting” (income tax) and then select the correct tax year. If you have a tax partner and want to file together, select “Ja” (yes) when asked “Wilt u samen aangifte doen?” (do you want to file a tax return together). 

Your tax return will be pre-filled with details the Belastingdienst already has. Compare the details with your own documents, correct anything that is incorrect, and add any missing information. You can break off at any time by clicking “Opslaan” (save) and return to finish your form later. 

Once you have completed the tax return, you sign it with your DigiD and click “Verzenden” (submit) to send it off. You will receive a confirmation that it has been submitted. 

Tax deductions in the Netherlands

Most people filing a tax return will make use of tax deductions in order to reduce their overall tax liability and therefore their income tax bill. In the Netherlands, it’s possible to claim a variety of tax deductions. Below we have listed some of the most common ones, but it is not an exhaustive list. For more information, consult a tax advisor. 

Note that if your income is higher than 75.518 euros per year in 2024, you get a lower rate for deductions. 

You can declare the following kinds of expenses in your tax return: 

Personal deductions

You can deduct the following personal expenses from your taxable income: 

• Alimony and maintenance obligations following a divorce or separation 
• Contributions to life insurance (if you can prove that you don’t have adequate retirement provision) 
• Charitable donations (if it goes to an ANBI or association)
• Loans given to a start-up company (venture capital). 

You may also be entitled to a travel deduction if you pay your own travel expenses for your commute to and from work. This deduction is a maximum of 2.578 euros in 2024, depending on how long your commute is, the number of days you travelled to work, and whether you receive compensation from your employer for your travel expenses. 

Note that expenses for educational purposes (as of 2020) and maintenance costs for registered heritage buildings (as of 2018) can no longer be deducted from your taxable income. 

Homeowner expenses

If you own your own home in the Netherlands, some of the costs associated with homeownership can be deducted from your taxable income on your tax return. This includes: 

• Advisory and brokerage costs for your mortgage advisor (but not fees charged by real estate agents)
• Fees paid to a notary for the mortgage deed (but not the fees for the deed of sale)
• Mortgage interest (see our mortgages page for more details)
• Periodic payments for leasehold or building rights 

You may not deduct other payments associated with home purchases, including things like transfer tax and sales tax, maintenance and renovation costs, your full mortgage repayments or interest on loans that are not mortgages.  

Business expenses

If you run your own business, you can deduct expenses from your turnover to calculate your overall profit, which is taxable. Business expenses must be necessary within reasonable limits for the running of your business. This could include: 

• Business advice (e.g. on the viability of the company)
• Registration in the trade register
• Rental of a commercial premises or home workspace
• Costs for a phone line and internet connection 
• Stationary and office/workshop equipment and furnishings
• Maintenance costs
• Work clothing 
• Insurance
• Travel expenses by public transport 
• Promotional gifts, including business lunches and dinners
• Attending conferences, seminars and so on (including travel and accommodation expenses)

Healthcare costs

If you incur a lot of costs because of an illness or a disability, you may be able to deduct some of your healthcare expenses on your income tax return, so long as they were not covered by your health insurance and were above your eigen risico excess. This includes:

• Care in a hospital or other institution
• Costs for going to the dentist, physiotherapist or specialist
• IVF treatment under the age of 43 (under certain conditions) 
• Cost of prescribed medicines above the statutory contribution
• Insoles
• Hearing aids (under certain conditions) 
• Braces, crowns and dental bridges
• Medically-necessary adjustments to equipment like cars, bicycles or computers
• Costs for using a home aid (including electricity, insurance, maintenance and so on) 
• Prostheses and pacemakers
• Travel vaccinations 
• Travel to doctor, hospital or pharmacy

Tax credits

You may also be entitled to tax credits to reduce your overall taxable income. If you work in paid employment, your employer and/or the Belastingdienst will apply these automatically, so you don’t need to do anything to benefit from them. If you are self-employed, you can make use of tax credits via your tax return. 

What is the deadline for the tax return in the Netherlands?

You should submit your tax return in the Netherlands sometime between March 1 and April 30, unless you or your accountant requests an extension (uitstel aangifte). If you do not submit your tax return or request an extension before May 1 then you can be fined.

If you miss the deadline, you will be required to pay interest on any tax that you still owe to the Belastingdienst. 

Receiving your tax assessment

Once you have filed your tax return, you need to wait for the Belastingdienst to respond with a final assessment. If you file your tax return before April 1, you will usually receive a response from the Belastingdienst by July 1. If you file your return after May 1, the tax authorities will try to respond to you within three months. 

If you disagree with the assessment, you can file an objection. You need to do this within six weeks of receiving your assessment. 

If you have overpaid tax, and the tax office owes you a refund, you will be paid it back with interest (as of July 1, 2024). 

Doing tax returns for previous years

If any of your details change, you are permitted to amend income tax returns up to five years after the fiscal year in which you received the final assessment. You can adjust your tax return by going to Mijn Belastingdienst and editing details on the relevant tax return. Save the changes, and click submit.