Your first Dutch tax return: ordinary resident return or M return?

Content checked: 16 September 2026

Before calculating a refund, identify the tax year and your residence situation. The tax filing guide explains common routes and provides a limited 2026 tax-before-credits estimate.

Choose the correct year and route

An ordinary resident return generally applies to full-year residents. If you immigrated to or emigrated from the Netherlands during the year, check the M return route for a part-year situation. Full-year non-residents have other filing arrangements. A holiday visit is not automatically a tax-residence change; ask the tax authority if your status is unclear.

Consult the official M return explanation and use the form or online route for your actual tax year. Filing a 2025 return in 2026 does not mean 2026 tax rates apply.

Check whether and when you must file

If you receive an invitation, you must file. Without one, you may still be required to file, for example if additional tax is due. Payroll withholding is not a guarantee that your position is settled. See filing obligations.

The deadline in your invitation and any approved extension matters. Ordinary returns commonly use 1 May of the following year, but do not apply that date blindly to every M return. Check official deadline information. Request an extension before the applicable deadline if needed.

Prepare and verify

Gather DigiD access, each employer’s jaaropgaaf, relevant income and asset records, supporting evidence for deductions and your migration dates. Compare the pre-filled information with your records before submitting. Save the submission confirmation.

The on-site estimate excludes credits and tax already paid. It cannot tell you the final refund, additional payment or M return result. Cross-border income and complex residence questions may need individual tax advice.