◆ Expat tax guide
Do I need to file a Dutch tax return as an expat?
You must file if the Belastingdienst invites you to. Even without an invitation, filing often pays off for expats, especially in your first year. Here is how it works.
Updated October 2026
In short
- You must file if you received an invitation (aangiftebrief) from the Belastingdienst.
- Without an invitation, you must file if you would owe €58 or more (tax year 2025). If you are due €19 or more, you can claim it back.
- Deadline: 1 May. Request an extension yourself before 1 May and you have until 1 September. Sign up with us before 1 May and our extension scheme can give you until 1 May of the following year.
- Moved to or from the Netherlands during the year? You file the M-form, which has its own filing window.
- You can file up to five years back to claim a refund.
You received an invitation: you must file
If the Belastingdienst sent you an invitation to file (an aangiftebrief, by post or in your Berichtenbox), filing is mandatory, even if you think nothing has changed or you owe nothing. Not filing can lead to a reminder, an estimated assessment and eventually a fine.
No invitation: check whether you owe or are owed money
Without an invitation, you are still required to file if you would have to pay tax. For tax year 2025 that is the case if you would owe €58 or more. If the calculation shows you are due a refund of €19 or more, you can file to get that money back.
A separate rule applies if you receive income-dependent benefits such as healthcare or rent allowance (toeslagen) and your household has assets above €37,395 (€74,790 with a tax partner) for 2025. In that case you need to file regardless of the amounts above.
Your first or last year in the Netherlands: the M-form
If you moved to the Netherlands, or left, during the year, you do not file the regular return. You file the M-form (M for migratie), which covers both the part of the year you lived here and the part you did not. For tax year 2025 the M-form could be filed from 1 May to 1 July 2026, later than the regular return.
Read more in our guide The M-form explained.
Deadlines and extension
For your 2025 tax return the deadlines are:
A longer extension through us
Den Boer Fiscale Dienstverlening takes part in the Belastingdienst extension scheme for tax advisors (uitstelregeling belastingconsulenten, BECON). When we prepare your return, we request the extension for you through this scheme. Your return then has to be filed by 1 May of the second year after the tax year at the latest. For your 2025 return that is 1 May 2027 instead of 1 September 2026.
- Sign up with us before 1 May. After 1 May the regular deadline has passed and we can no longer request an extension for you.
- You do not need to request anything yourself: we arrange the extension.
- Already requested an extension yourself or received a reminder? Then we cannot bring you under our scheme, and you have until 1 September.
- We file returns spread over the year according to the Belastingdienst schedule and agree with you when yours is due.
- Expecting a refund? Then of course we file your return as soon as possible.
Why filing often pays off for expats
Many expats get money back, especially in the year they arrive. Common reasons:
- You started work mid-year. Wage tax is withheld as if you earned that salary all year, so too much tax is often withheld.
- Tax credits. The general tax credit and labour tax credit are settled through your return.
- Mortgage interest. If you bought a home, mortgage interest is generally deductible.
- Tax partner. Some deductions and assets can be divided between partners in the most favourable way.
- Foreign income. Double tax treaties can prevent you from paying tax twice, but only if you claim relief correctly.
Filing for earlier years
Did you never file while you were entitled to a refund? You can still file up to five years back. That can add up quickly if you arrived mid-year or bought a home and never claimed the deduction.
What you need
- An authorisation (machtiging) for us: we request it from the Belastingdienst, you receive an authorisation code by post and pass it on to us. We work with professional tax software, which we use to retrieve your pre-filled data and file your return. You only use your own DigiD if you want to view your data in Mijn Belastingdienst yourself; we do not work with it.
- Annual income statements from your employer(s) (jaaropgaaf)
- Bank and savings balances on 1 January
- Mortgage statement and the WOZ value of your home, if you own one
- Details of foreign income and assets
- Your 30% ruling decision, if you have one
Important: your DigiD is always personal
Is someone asking for your DigiD login? Never give it. Not to a tax advisor, a relative or someone who says they are from the Belastingdienst. A trustworthy advisor works with an authorisation (machtiging) and never needs your DigiD.
How we help
The online return of the Belastingdienst is in Dutch. We prepare and file your complete Dutch income tax return in English, check every deduction and handle all correspondence with the Belastingdienst. We work with professional tax software and an official authorisation (machtiging), not with your DigiD. Fixed price: €375 incl. VAT per tax year (filing for your tax partner as well adds 50%). See our pricing.
Frequently asked questions
Do I have to file a Dutch tax return if I did not receive a letter?
Only if you would owe tax: for tax year 2025 that means €58 or more. If you are due a refund of €19 or more, filing is voluntary but worthwhile. If you receive income-dependent benefits and your household assets exceed the limit (€37,395, or €74,790 with a partner, for 2025), you must file regardless.
When is the deadline for the Dutch income tax return?
The regular deadline is 1 May of the following year. If you request an extension yourself before 1 May, you have until 1 September. If you sign up with Den Boer Fiscale Dienstverlening before 1 May, we can request an extension through the scheme for tax advisors until 1 May of the second year: for your 2025 return that is 1 May 2027, provided you have not requested an extension yourself. For the M-form in your migration year a separate filing window applies.
Can I file my Dutch tax return in English?
The online return of the Belastingdienst is in Dutch. A tax advisor such as Den Boer Fiscale Dienstverlening can prepare and file it for you and explain everything in English.
Can I claim a Dutch tax refund for previous years?
Yes. You can file a return up to five years back to claim a refund, for example if you arrived mid-year or never claimed your mortgage interest deduction.
What happens if I file my Dutch tax return late?
If you received an invitation and do not file on time, the Belastingdienst will send a reminder. If you still do not file, they can impose an estimated assessment and a fine. Requesting an extension before 1 May avoids this.
Do I need to give my DigiD to my tax advisor?
No, never. Your DigiD is always personal. Is someone asking for your DigiD login, even a tax advisor or someone who says they are from the Belastingdienst? Never give it. Den Boer Fiscale Dienstverlening works with professional tax software and an official authorisation (machtiging) from the Belastingdienst: you receive an authorisation code by post and pass it on to us. You only use your DigiD to view your own data.
Questions about your own situation?
Book a free introductory call. We will tell you what applies to you and what it costs, before you commit to anything.