M-Form Partial-Year Estimator
Estimates the Dutch income tax on just your resident-period income for the calendar year you moved to or from the Netherlands - the year an M-form, not a standard P-form, applies.
Private: everything is calculated in your browser. Nothing you enter here is sent to us or stored.
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Result
Open a step for the sum with your figures, what the step does, and what the Dutch terms mean.
Days you were resident58.6%
What this step does: In the year you arrive or leave you file an M-form. Your income while living here is taxed in Box 1, and the tax credits are reduced to the part of the year you lived here.
Only the part of the year you lived in the Netherlands is taxed here. The registration or departure day counts as a resident day.
Salary for that period€ 41.041
What this step does: Only the salary earned while you lived here counts for the Dutch tax in the arrival or departure year.
From gross to taxable salary€ 44.324
What this step does: Not all of your gross salary is taxed: your own pension contribution is taken off first, and with the 30% ruling the tax-free part too. Holiday allowance counts as salary.
Income tax (Box 1)€ 8.102
What this step does: Box 1 is the tax on income from work and your home. The income is cut into brackets and each slice is taxed at its own rate, so a raise never lowers your net pay through the brackets alone. Then the tax credits (heffingskortingen) are taken off the tax itself.
Net pay€ 36.222
What this step does: What reaches your bank account: gross salary minus the income tax after tax credits. In practice your employer withholds this every month as wage tax (loonheffing).
- Two periods, one formAn M-form splits your move year into a non-resident period (before you registered, or after you deregistered) and a resident period (the rest of the year). Only Dutch-source income counts during the non-resident period; your worldwide income counts during the resident period. This tool models the resident period only, since that is where nearly all of a typical relocation's tax liability sits.
- Why brackets aren't "annualized" hereThe Box 1 progressive brackets apply to the actual income you earned during your resident period, not to what a full year would have been. Entering a partial year of income directly into the same bracket structure - rather than annualizing and then scaling back down - is the mathematically correct way to estimate this.
- Box 3 does not apply in your arrival yearBox 3 wealth tax is assessed on your asset position on 1 January. If you arrived partway through the year, you were not yet a Dutch resident on that date, so this year has no Box 3 liability at all - it starts with your position on the following 1 January, in next year's return.
- Why you likely still need a tax adviserThe M-form itself cannot be filed through the standard online portal and needs a dedicated paper form or software module. If you had any Dutch-source income before you moved (a rental property, remote work for a Dutch employer), or a more complex prior-year Box 3 position when leaving, this tool will understate the real calculation - budget for professional help on your first M-form.
Frequently asked questions
Is my residency start date my flight arrival date?
No - it is your gemeente registration date. Many people register a few days or weeks after actually arriving, and that gap is treated as non-resident time.
Do my tax credits (heffingskortingen) get prorated too?
The credits are calculated against your resident-period income specifically, but the Belastingdienst's exact M-form mechanics for credit phase-outs are more detailed than this tool models - treat the result shown here as directional, not exact.
Can I file an M-form online?
No. Unlike the standard P-form, the M-form requires either a paper submission or a dedicated software module - it is not available through the regular Mijn Belastingdienst portal.
Sources: belastingdienst.nl (M-aangifte) | /guide/first-year-expat
This estimates only the Box 1 tax on your resident-period Dutch salary, prorated by calendar days. It does not model any Dutch-source income during your non-resident period (rare, but possible - e.g. Dutch rental income before you moved), and it does not check the exact heffingskorting phase-out mechanics the Belastingdienst applies on an M-form specifically. Box 3 is correctly excluded for an arrival year, per the standard M-form rule. This is a planning estimate, not a filed return - an M-form is complex enough that most first-time filers use a tax adviser.