Filing your tax returns

Tax return Netherlands

In the Netherlands you have to pay income tax over your taxable earnings. This is called inkomstenbelasting. The ‘Dutch’ fiscal year runs from 1 January to 31 December. Your income tax return has to be filed with the Dutch Tax and Customs Administration before 1 May of each year. Unfortunately the Dutch tax system is anything but simple, especially for expats. But we can help you! From the beginning of February 2023 we are already able to prepare and file your 2022 Dutch income tax return. By clicking on the button below you can already get started with our online tax filing service.

Would you like to know more about the Dutch tax rates, earnings, income tax deductions and more? On this page you can find everything about the Dutch income tax.

Income tax rates in the Netherlands: the box system

In the Netherlands income is divided into three different types of taxable income. Each type of income is taxed separately under its own schedule, referred to as a ‘box’. Each box has its own tax rate(s). That’s why we call it: the box system.

Box 1: income from employment and principle residence (house)
Box 2: Income from substantial interest
Box 3: Income from savings and investments

Dutch income tax forms

When you received income which hasn’t been taxed, you are legally obliged to request a form and file a tax return. In the Netherlands you have to file a tax form that is based on your situation. The following forms can be filed by individuals.

P-form: Full year tax resident of the Netherlands tax form
C-form: Full year tax non-resident of the Netherlands tax form (lived the entire year abroad)
M-form: The year that you immigrated to or emigrated from the Netherlands
O-form: Entrepreneurs file a O-form that includes a profit/loss statement and a balance sheet
F-form: The year the person passed away (beside the inheritance tax return)

The form that is applicable to your situation should be used and filed to the Dutch tax authorities. If the Dutch tax authorities expect a different type of form based on the information that is available to the authorities (e.g. registration with Dutch municipality) then they will not except nor handle the Dutch tax return filed. You can than either file the form the Dutch tax authorities expect or request for a change of tax form. We are happy to support you with the preparation of your Dutch income tax return as well as taking care of the change of tax form with the Dutch tax authorities.

Tax partner in the Netherlands

In case you have a tax partner, you may complete the tax return together with your tax partner. The entire income and all deductions are divided between you and your tax partner. The exemptions are also doubled. Think for example of the tax-free assets in box 3. The tax-free capital then amounts to € 100,000.

You have a tax partner if you meet one of the following conditions:

You are married
You have a registered partnership
You are of age and have a cohabitation contract
You have a child together or one living at your house
You are registered as pension partners
You are joint owners of a property

Resident taxpayers vs non-resident taxpayers in the Netherlands

In the Dutch tax legislation a distinction is made between resident taxpayers and non-resident taxpayers what has to be reported and therefore included in your Dutch tax return. Dutch tax resident are taxable in the Netherlands for their worldwide income (except for individuals that have the 30%, for period eligible). Dutch tax non-resident are only taxable in the Netherlands for certain income elements. Do you want to know more about the differences between resident and non-resident taxpayers? Read more in our blog ‘Resident taxpayers vs non-resident taxpayers in the Netherlands’ .

Tax partner in the Netherlands

In the Netherlands, we also have a system whereby you can deduct certain expenses you have incurred from your income before it is taxed. Since you cannot do this in the interim, you deduct these costs when you file your tax return. So the taxable income is: total income – expenses you can deduct = taxable income. The taxable income is then less than your total income and this of course saves a considerable amount of money.

The personal deduction consists of:

Alimony payments (Expenses for maintenance obligations)
Expenses for specific health care costs
Weekend expenses for the disabled
Costs of study and other educational expenses
Donations to charity (ANBI registered)

Other deductible expenses:

Travel expenses public transport
Expenses for income provisions

Tax credits in the Netherlands

Tax credits are discounts on your taxes that you must pay. These discounts depend on your personal situation. We can, of course, help you find out which discount applies to you.

There are a number of different tax credits:

• General tax credit
• Employment Tax Credit
• Income dependent combination rebate
• Young Disabled Persons Credit
• Elderly Persons Credit
• Single elderly tax credit
• Discount on green investments

30%-ruling

The 30%-rule is a fiscal facility for employees sent from abroad to the Netherlands. At the moment you come to the Netherlands to work and thereby incur double costs, your employer may give you a tax-free allowance for this. The allowance is 30% of your salary. To make use of the 30% rule, you must meet a number of conditions.

Filing your tax returns

Tax return Netherlands

Income tax rates in the Netherlands: the box system

Dutch income tax forms

Tax partner in the Netherlands

Resident taxpayers vs non-resident taxpayers in the Netherlands

Tax partner in the Netherlands

Tax credits in the Netherlands

30%-ruling

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