How to submit your tax return in the Netherlands

Sorting out your Dutch income tax return is an important milestone in your life as a Netherlands resident. Suddenly you’re dealing with new systems, new terminology, and a lot of official-looking Dutch words.

The reassuring part is that the Dutch tax system is structured and largely digital. Much of your information is already pre-filled, and if you work through it calmly, section by section, it’s far less intimidating than it first appears.

Below you’ll find a practical step-by-step guide to filing your Dutch income tax return, with common expat situations included.

Please remember that this is general information, not personal tax advice. If your situation includes foreign income, international assets, the 30% ruling, or a move into or out of the Netherlands during the year, consider getting tailored advice from a tax professional.

Step 1: Check whether you need to file

First, check whether the Dutch Tax Administration (Belastingdienst) has invited you to file a return.

• Look for a letter or digital message in your online portal (Mijn Belastingdienst).

• Even if you did not receive a letter, log in and check.

If you moved to or from the Netherlands during the tax year, you are often required to file a return (aangifte inkomstenbelasting), even if you only lived here for part of the year. In some cases, you may need a special form as a non-resident taxpayer.

If the Belastingdienst tells you to file and you don’t, you risk a fine (boete).

Step 2: Make sure you can log in

You will usually need:

• DigiD

• Your citizen service number (BSN – burgerservicenummer)

• A Dutch bank account (rekeningnummer) for refunds

If you recently arrived and don’t have a DigiD yet, apply as soon as possible. Without DigiD, filing online becomes much more complicated.

If you emigrated during the year, also double-check that your contact details in Mijn Belastingdienst are correct.

Step 3: Gather your documents

Before you start, collect:

• Annual income statement(s) (jaaropgaaf) from employer(s)

• Overview of savings and investments (value on 1 January of the tax year)

• Mortgage statements (jaaroverzicht hypotheek)

• WOZ value of your home, if you own it (WOZ-waarde)

• Documentation for any deductions (aftrekposten)

As an expat you’ll also want to gather any:

• Statements of foreign bank accounts

• Statements of foreign investment accounts

• Details of foreign employment income

• Documents relating to the 30% ruling (30%-regeling)

If you qualify as a Dutch tax resident (binnenlands belastingplichtige), your worldwide income and assets may be relevant.

Step 4: Log in and start your return

Go to Mijn Belastingdienst and select the correct tax year (always the previous calendar year).

If you moved into or out of the Netherlands during that year, the system will ask questions about your residency period (woonperiode). Answer carefully, as this affects how much of your income is taxable in the Netherlands.

Step 5: Check your personal details and tax partnership

Confirm:

• Your address

• Your civil status

• Whether you have a fiscal partner (fiscaal partner)

Fiscal partnership can affect how income, assets, and deductions are divided. If your partner lives abroad, the rules can be more complex.

Step 6: Review income in Box 1 (work and home)

Box 1 (Box 1 – Inkomen uit werk en woning) covers:

• Salary

• Business profit

• Income related to your main home

Check:

• Salary from your annual income statement (jaaropgaaf)

• Wage tax already withheld (loonheffing)

If you had foreign income while living in the Netherlands, you may need to declare it. If you worked abroad before or after moving, only part of that income may fall under Dutch taxation, depending on residency status and tax treaties.

If you have the 30% ruling (30%-regeling), confirm how it was applied. It affects your taxable salary but does not automatically guarantee everything is correct.

Step 7: Check Box 2 (if applicable)

Box 2 (Box 2 – Inkomen uit aanmerkelijk belang) applies if you own at least 5 percent of shares in a company (aanmerkelijk belang).

This can be relevant if you own a Dutch BV or shares in a foreign company. Dividends and certain capital gains may need to be declared here.

Step 8: Review savings and investments in Box 3

Box 3 (Box 3 – Inkomen uit sparen en beleggen) covers savings and investments based on their value on 1 January of the tax year (peildatum 1 januari).

Pay extra attention to:

• Foreign bank accounts. (These must usually be declared).

• Foreign investment accounts. (These must usually be declared).

• Property abroad. This likely falls under Box 3.

If you benefit from the 30% ruling, foreign assets may receive special treatment depending on the year and your situation.

If you lived in the Netherlands only part of the year, Box 3 treatment may differ.

Step 9: Consider deductions and tax credits

The form guides you through:

• Tax credits (heffingskortingen)

• Deductible expenses (aftrekposten)

Examples include:

• Mortgage interest deduction (hypotheekrenteaftrek)

• Certain healthcare costs

• Contributions to a supplementary pension (lijfrente)

• Specific work-related expenses

If you contributed to a Dutch pension product during the year, it may be deductible if you meet the conditions.

Step 10: Review assumed versus actual return in Box 3

Box 3 often uses assumed returns (fictief rendement).

If your actual return (werkelijk rendement) was lower, you may be able to report that instead, depending on the rules for that tax year.

This can be relevant if:

• Your investments performed poorly.

• You mainly held cash.

• You had volatile international assets.

Step 11: Check the summary carefully

Before submitting, review the overview (overzicht) showing:

• Total income

• Total assets

• Deductions

• Final amount payable or refundable
  
  
  
  

Expats should double-check:

• That foreign accounts are included if required.

• That your residency period is correct.

• That income is not double-counted across countries.

Step 12: Submit and keep records

Submit your return (aangifte verzenden) and save a confirmation.

If you later discover an error, you can usually submit a correction (aangifte wijzigen) within a certain period.

Step 13: Wait for the final assessment

After submission, you will receive an official assessment (aanslag inkomstenbelasting).

If you need to pay additional tax, note the payment deadline (betaaltermijn).

If you are due a refund, it will be transferred to your registered bank account.

Cross-border situations may take longer to process.

Filing your Dutch income tax return will likely never be exciting, but once you understand how the system is structured into boxes, credits and deductions, it becomes a structured checklist rather than a guessing game.

For many employed expats with one job and no foreign assets, filing a Dutch income tax return is relatively straightforward, especially because much of the data is pre-filled.

Taking the time to go through each section carefully helps you avoid overpaying, prevent mistakes and feel more confident navigating life and taxes in the Netherlands.

Disclaimer

The information in this article is provided for general informational purposes only and does not constitute tax, legal or financial advice. Peaks is not a tax adviser and does not provide personalised fiscal advice. Tax rules are subject to change and individual circumstances differ. Always consult a qualified tax adviser or the Dutch Tax Administration (Belastingdienst) to assess how the rules apply to your specific situation.