Filing your income tax return in the Netherlands

Sources checked on 18 October 2026 · 5 min read

The Tax Administration withholds tax from your pay during the year. The return is the final calculation: you may get money back, owe some or break even. What matters is knowing whether you have to file, which date applies to you and whether it is your first year here.

Dutch terms in this guide: inkomstenbelasting, aangifte, aangiftebrief, Mijn Belastingdienst, uitstel, aangifte M, jaaropgaaf, aanslag, machtiging, bezwaar

Who this is for

People working or living in the Netherlands, especially in their first year or with income from another country. It does not cover returns for businesses or the self-employed (ondernemers).

What you need

DigiD (or, if you do not live here, a recognised European login for the M return).
Your annual income statement (jaaropgaaf) from each employer or agency.
Details of accounts, savings and investments on 1 January, including abroad.
If you arrived or left during the year: the exact date.

Do you have to file?

You received an invitation letter (aangiftebrief) or a message in your Mijn Belastingdienst inbox: you must file, by the date it gives.
You did not: you are not obliged to, but you can file if you think you will get money back (for example, if you only worked part of the year). You can go back five years: in 2026, 2021 to 2025 (Tax Administration).
If you know you owe tax and have not been invited, contact the Tax Administration: you can be obliged to file without a letter.

Deadlines: not the same for everyone

Situation	Which date to check
Regular return with a letter	The date in your letter; for most people, 1 May of the following year
You need more time	Ask for an extension (uitstel) before that date in Mijn Belastingdienst: in 2026 it gave you until 1 September
Year of arrival or departure (M return)	The 2025 return could be filed online from 1 May 2026; the deadline is in your letter
No letter, claiming money back	Up to five years after the tax year

Deadlines for tax year 2025, checked on 18 October 2026. You can only ask for an extension if you received an invitation letter.

How to file, step by step

According to the Tax Administration, there are three ways: online in Mijn Belastingdienst with DigiD, with the Aangifte Inkomstenbelasting app or on paper. The online return usually comes partly filled in with data the Tax Administration already has (pay, banks, insurance): check each item.

If someone helps you, they should use a DigiD authorisation (machtiging), never your password. After you file you will receive a provisional or final assessment (aanslag), which can take months.

The year you arrive or leave: the M return

If you only lived in the Netherlands for part of the year because you arrived or left, you use the M return (migration). You file it online in Mijn Belastingdienst (with DigiD or a recognised European login) or on paper. It asks about income before and after your arrival, in the Netherlands and abroad. The Tax Administration has up to three years to issue the final assessment.

Income and assets in another country

If you live in the Netherlands, you declare your worldwide income: including a salary, rental income or savings in Spain or elsewhere. Declaring it does not mean paying twice: tax treaties (and, without a treaty, Dutch rules) give you relief. How it is split depends on the type of income and the country (Tax Administration).

You may also have to file in your home country: check there. With pensions, several countries or your own business, an adviser is a good idea.

Corrections and help

Mistakes and disagreements: if you spot a mistake, the Tax Administration explains on its website how to correct it; if you disagree with the assessment (aanslag), you can lodge an objection (bezwaar) within the period stated in the letter.
BelastingTelefoon: 0800-0543.
Help in person: you can book an appointment with the Tax Administration.
Be wary of anyone who asks for your DigiD or charges to “claim back tax” without explaining what they file for you.

Steps

Check whether you have an invitation letter or a message in Mijn Belastingdienst.
Note the deadline; if you need more time, ask for an extension before it.
Gather your annual income statements (jaaropgaaf) and details of accounts and assets, including abroad.
Log in to Mijn Belastingdienst with DigiD and check the pre-filled data.
If it is your year of arrival or departure, use the M return.
Submit it, keep the confirmation and wait for the assessment (aanslag).

Common mistakes

Not checking your Mijn Belastingdienst inbox: invitations and assessments arrive there.
Giving your DigiD password to an agency: use an authorisation instead.
Forgetting foreign income or accounts.
Paying companies that promise refunds without explaining what they file on your behalf.

General information for individuals, checked on 18 October 2026. It is not tax advice; deadlines and rules change every year.

Official sources

Deadlines, amounts and requirements change. Always check them with the source.

Frequently asked questions

Does everyone have the same deadline?

No. It depends on your letter, whether you asked for an extension and whether it is your year of arrival or departure. Always check the date in your letter.

Will I get money back if I only worked a few months?

Possibly: if tax was withheld as if you worked the whole year, the return may give you a refund. You can file even if you were not invited.

Can I file without DigiD?

On paper, yes; and for the M return, also with a recognised European login.

Do I have to declare what I own in Spain?

If you live in the Netherlands, you declare your worldwide income and assets; tax treaties stop you paying twice.

Does this guide calculate my return?

No. Ruta NL does not ask for or process your tax data: use Mijn Belastingdienst.