Tax Return Estimator

If you lived or worked in the Netherlands during the tax year, you likely need to file. The Belastingdienst (Dutch Tax Authority) may invite you to file, but you can also file voluntarily — especially if you have deductions that could result in a refund. First-year arrivals typically file an M-form (migration form) instead of the standard return.

The standard deadline is May 1 following the tax year. For the 2025 tax year, this means May 1, 2026. You can request an extension until September 1. If you use a tax advisor, the deadline may be extended further. Filing late can result in penalties.

Box 1 covers income from employment, business, and your primary home (including mortgage interest deductions). Box 2 covers income from a substantial shareholding (5%+ ownership in a company). Box 3 covers wealth from savings and investments — the Netherlands taxes a deemed return on net assets above the tax-free threshold, not your actual returns.

With the 30% ruling, up to 30% of your gross salary (capped at EUR 78,600 in 2026) is treated as a tax-free allowance. This reduces your taxable income in Box 1. Your employer already applies this in payroll, so your tax return usually confirms the lower amount. You may also qualify for partial non-resident status, which can exempt you from Box 3 tax.

Common deductions for expats include: mortgage interest on your primary home (eigenwoningforfait), study costs related to your profession, out-of-pocket healthcare expenses above the income threshold, charitable donations to ANBI-registered organizations, and alimony payments. Many expats miss these deductions and leave money on the table.

In 2026, the Belastingdienst calculates a deemed return based on your asset categories: 1.36% for bank savings, 6.33% for investments and other assets, and 2.76% reduction for debts. The tax-free exemption is EUR 57,000 per person (EUR 114,000 for fiscal partners). A flat 36% tax rate is applied to the deemed return on assets above the exemption.