Dutch income tax filing guide
Understand filing routes and estimate 2026 Box 1 tax before credits.
Frequently asked questions
Do I need to file without an invitation?
An invitation requires a return. Without one, you may still need to file, for example if additional tax is due. Payroll withholding does not automatically settle your final tax position.
Ordinary return or M return?
A full-year resident generally uses the ordinary resident route. If you moved into or out of the Netherlands during the year, check the M return route. Full-year non-residents have other routes. A tourist visit is not automatically immigration for tax purposes.
What is the deadline?
Use your invitation and any approved extension. Ordinary returns often have a 1 May deadline in the following year. Check the tax year and M return arrangements separately.
What if I need more time?
Request an extension before the applicable deadline. If already late, contact the tax authority and file promptly rather than assuming a retrospective extension.
What should I prepare?
DigiD, annual wage statements (jaaropgaaf), relevant income and assets, deductible expenses and migration dates. Check pre-filled information before submitting.
Does this estimate my refund?
No. It estimates 2026 tax before credits and ignores amounts already withheld or paid. Do not use 2026 rates for a 2025 tax return.
2026 tax before credits
Assumes you remain below AOW age all year and the full national insurance rates apply. Excludes tax credits and a detailed 30% ruling calculation.
Filing obligations · Deadlines · M return · Checked 16 September 2026. Individual circumstances may need professional advice.