1The tax year in a nutshell

2The year at a glance
- 1 JanuaryBox 3 reference date (peildatum)
Your balances on this one day count for the whole year, not your average or the balance when you file.
- January and FebruaryAnnual statements arrive
Your employer's annual income statement (jaaropgave), bank and mortgage statements for last year.
- 1 MarchThe return opens
File online in Mijn Belastingdienst with DigiD. Much of it is pre-filled.
- Before 1 AprilFile early
The Belastingdienst promises a decision before 1 July if you file by 1 April.
- 1 MayFiling deadline
The deadline for last year's return, unless you have an extension.
- 1 SeptemberEnd of the standard extension
If you asked for an extension before 1 May.
- 3rd Tuesday of SeptemberPrinsjesdag
The government presents next year's tax plan. See tax changes in 2027.
- November and DecemberYear-end planning
Health insurance premiums are announced; time for gifts, pension top-ups and checking next year's provisional assessment.
- 31 DecemberSwitch health insurer
Cancel your old policy by 31 December; you can take out a new one until 1 February.
3Need more time?
- 1Before 1 Mayask for an extension (uitstel)
- 2Onlinein Mijn Belastingdienst
- 3Usually grantednew deadline 1 September
- 4Tax advisermay have a longer extension arrangement
4Deadlines in your first year as an expat
- Within 4 months of starting work
- Your employer applies for the 30% ruling. In time, it applies from your first working day; later, only from the month after the application.
- Within 185 days of registering
- Most non-EU driving licences must be exchanged for a Dutch one. See driving licence.
- In the year you arrive
- You file the M-form (migration return), which takes longer to process than the usual return. File as early as possible.
- Within 4 months of arrival
- Take out Dutch health insurance if you work here; cover is backdated to the start.
5Benefits and provisional assessments
| What | Deadline | |
|---|---|---|
| Apply for benefits (toeslagen) for a year | Healthcare, rent and child budget | Until 1 September of the following year |
| Change your provisional assessment | When your income or deductions change | Any time during the year |
| Pass on income changes for benefits | Within 4 weeks of the change | To avoid paying back later |
6After you file
- 1Provisional assessment
Often within weeks, based on your return. A refund is usually paid within weeks of it.
- 2Final assessment
Usually within three years of the end of the tax year.
- 3Objection (bezwaar)
Within six weeks of the date on an assessment if you disagree. See letter templates.
- 4Correction later
Missed a deduction? Ask for a correction (ambtshalve vermindering) up to five years back.
7Your own reminders
8Common questions
Do I have to file if I did not get a letter?
Not always, but filing is often worth it, for example with mortgage interest, gifts or a job change. A refund is only paid if you file.
I missed 1 May. What now?
File as soon as possible. A first late filing usually gets a reminder before a fine.
Does 1 January really matter that much?
For Box 3, yes: moving money just before or after it changes your tax. See Box 3 actual returns.
How do I file?
Step by step in filing your first Dutch tax return.
Sources
This article is based on these official pages. If anything here differs from them, the official page is right.
Ready to run your own numbers?
Personal tax calendar