How do you file your aangifte inkomstenbelasting, or income tax return, in the Netherlands? And who needs to file? Find out about Dutch Boxes, earnings, deductibles, amortisation and more.
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In the Netherlands, you pay income tax over your taxable earnings. This is called inkomstenbelasting. Taxable earnings are your earnings minus deductibles and fiscal schemes, such as costs made for your company or amortisations. You must file your income tax return with the Dutch Tax and Customs Administration before 1 May of each year. The Tax Administration uses the return to determine your tax assessment: will you have to pay tax, or get a tax refund?
Do you have to file a Dutch income tax return?
Everyone who receives a declaration letter from the Dutch Tax and Customs Administration has to file an income tax return. If you have not received a letter, but expect to have to pay over €45, or get a refund of over €14, you should also file a tax return.
What 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. 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 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 €45.
File your tax return online before 1 May
You have to file your income tax return digitally. You can find the form in the encrypted environment of the website, Mijn Belastingdienst (only in Dutch), from 1 March. File your return before 1 May. It is possible to apply for an extension. 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.
If you live abroad, read here about applying for a DigiD.
Once you have obtained your DigiD, you can go to the website of the Dutch tax authorities and download the electronic tax return program.
The Belastingdienst gives an overview of information you need when filing your tax return.
Check Dutch income tax deductions and fiscal arrangements
You pay income tax over your taxable earnings. That is to say, your income minus deductible items and fiscal allowances, like refurbishment costs made to the office and asset depreciations. The Dutch Tax and Customs Administration (Belastingdienst) divides these earnings into different brackets, or boxes. Read more about these boxes and the percentage of tax that is levied on each on the Belastingdienst website (in Dutch).
When filing your return, you may make use of several deductibles and fiscal arrangements. This will lower your profit and the amount of income tax you have to pay. The entrepreneur allowance (ondernemersaftrek), for instance, consists of a number of such deductibles.