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Filing your income tax return

This information is provided by

Dutch Tax and Customs Administration

In the Netherlands, you pay income tax over your taxable earnings. That is to say, your income minus deductible items and fiscal allowances, f.i. refurbishment costs made to the office and asset depreciations. You must file your return digitally with the Dutch Tax and Customs Administration before 1 May of each year.

Check if you have to file an income tax return

If you are registered with the Chamber of Commerce, 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. Generally speaking, 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. However, if your business is not in the Netherlands, but you have employees working temporarily in the Netherlands, you are normally 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 AdministrationExternal link to find out if you have to file or not. If you are a non-resident taxpayerExternal link, 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 € 45.

File your digital return before 1 May

You have to file your tax return digitally. You can find the form in the encrypted environment of the website, Mijn BelastingdienstExternal link (only in Dutch), from 1 March. File your return before 1 May. You can file your tax return yourself, using tax return or financial administration software, or via a tax intermediary. Either way, you need a DigiD to verify your identity.

Check deductibles and fiscal arrangements

When filing your return, you may make use of several deductibles and fiscal arrangements. This will lower your profit and the amount of tax you have to pay. The entrepreneur allowance, for instance, consists of a number of such deductibles. See also:

Any further questions?

Dutch Tax and Customs Administration

Tax Information Line for non-residents +31 (0)55 538 53 85

Tax Information Line for residents 0800 0543

This information is provided by

Dutch Tax and Customs Administration