Filing your income tax return in the Netherlands

What is income tax?

Everyone in the Netherlands pays income tax. This is called inkomstenbelasting. For example, as a busines owner on your taxable earnings, or as an employee via your employer.

As a business owner, you must file an income tax return if the Netherlands Tax Administration considers you to be an entrepreneur for income tax purposes. To file your tax return, means paying your taxes. Taxable earnings are your earnings minus deductibles and fiscal schemes.

Note: If your legal structure is a BV, NV, or other legal entity, you do not file an income tax return, but you file a return for corporate income tax.

You received a tax return letter

Then you must file an income tax return. This is mandatory. You will receive the tax return letter in February:

• in your mailbox
• on Mijn Belastingdienst (in Dutch)
• in the Message Box on MijnOverheid.

If you have not received a tax return letter

You must still file a tax return:

• if you have to pay more income tax than the assessment limit (aanslaggrens, in Dutch). For tax return year 2025, this is €58.
• if you get €19 or more back for the year 2025. For example, because you have deductions. You do not have to file a tax return if you receive back less than €19, because then the Netherlands Tax Administration will not pay out.
• You must also file a tax return if you are entitled to certain benefits, such as allowances (toeslagen). Or if your private capital exceeds the threshold amount.

If you have not received a letter, contact the Tax Administration to find out if you have to file or not.

Filing income tax returns online

You have to file your income tax return digitally via Mijn Belastingdienst. Read how filing your income tax return works on the Tax Administration website.

You need a DigiD to verify your identity. If you live abroad, you can login with an EU-approved login key, or apply for a DigiD for non-residents. Read more about EU-approved login keys and non-resident DigiD.

Authorisation for income tax returns

You can also authorise someone else to do your income tax return, grant them authorisation (machtigen). For example your bookkeeper or tax adviser. You can arrange authorisation for your income tax return using DigiD.nl. You will need your DigiD to do this.

When do you file tax returns in the Netherlands?

You can file your income tax return from 1 March. Your tax return must be received by the Tax Administration before the date stated in your tax return letter. This is usually 1 May.

Are you unable to file your tax return on time? Apply for an extension

If this is not possible, you must apply for an extension before 1 May. Except if you live abroad. In that case, your tax return or request for postponement must be received by the Tax Administration before 1 July.

If you do not file your tax return on time, you will first receive a reminder from the Tax Administration, followed by a demand for payment (aanmaning).

Prevent paying interest or a fine

Do you file your tax return after the applicable tax return date? Or does the tax assessment (aanslag) you have received from the Tax Administration differ from your tax return? If so, you may sometimes have to pay not only the tax due but also pay interest (belastingrente, in Dutch). You may also receive a fine.

Adjusting your tax return

You can amend your income tax return yourself up to 5 years after the fiscal year in which you received the assessment. For example, if you have made a mistake. This still applies if you have received a final assessment. You adjust your old tax return, save the changes, and submit it again. Read on Belastingdienst.nl how you can adjust your tax return (in Dutch).

How much income tax do you have to pay?

There is no easy answer to that, as it depends on several factors:

• profit and other income
• your assets
• deductible costs
• outstanding debts

As a business owner, you are entitled to tax deductions and investment credit. If you claim these on your tax return, you will usually pay less tax.

There are different tax rates and tax brackets (in Dutch).

Useful tools for your tax return

Are you an entrepreneur for income tax purposes?

You file an income tax return if the Netherlands Tax Administration considers you to be an entrepreneur for income tax purposes. You then report your income in the section ‘income from work and home’ (inkomen uit werk en woning) under ‘profit from business’ (winst uit onderneming). And you can make use of tax deductions and tax schemes for entrepreneurs.

Do you have to pay income tax if you do not reside in the Netherlands?

• If you are registered with the Netherlands Chamber of Commerce KVK, either as a resident business or a business with a branch in the Netherlands, you will receive a declaration letter to file for income tax. In general, the rule is that if you receive income from the Netherlands, you are liable to pay income tax. Even if you do not reside in the Netherlands.
• If your business is not in the Netherlands, but you have employees working temporarily in the Netherlands, you are usually not liable for paying income tax in the Netherlands.
• If you are a self-employed professional working on an assignment in the Netherlands, you may have to file an income tax return, depending on several circumstances. Contact the Tax Administration to find out if you have to file or not.
• If you are a non-resident taxpayer, you are required to file a tax return in the Netherlands if:

  • you have received an invitation to file a return;
  • you have not received an invitation to file a tax return, but you earned income in or from the Netherlands over which you owe more than €58, or are entitled to €19 or more back from the Tax Administration.

  If you file for income tax in your country of residence, you will not have to pay income tax in the Netherlands as well. The Netherlands has tax treaties with most countries to avoid double taxation. Read more about double taxation and tax treaties.