When to File a Dutch Income Tax Return?


If one of these bullet points below apply to you, it can be worthwhile or even obligatory to file a Dutch individual income tax return.

Interesting due to possible refund in case

  • You entered the Netherlands during the 2023 (or previous years, going back to 2018) and did not file a tax return;
  • You were employed less than 12 months during 2023 (or previous years) in the Netherlands;
  • Your healthcare bills are not all reimbursed by the health insurance company (> total exceeds 1,65% of your gross income);

Obligatory, if:

  • You have received a letter from the Dutch tax authority ("de Belastingdienst") with the request to submit a Dutch income tax return for 2023 (or previous years and did not).
  • You own Dutch real estate (for example – your own residence / second home);
  • Total amount in savings (bank accounts) and investments exceeds EUR 57,000 on January 1, 2023 (not applicable in case you have the 30%-ruling);
  • Owner of a second home /real estate in home country or elsewhere (not applicable when 30%-ruling);
  • You have performed freelance activities or received income from other activities (substantial interest in company).

Please note that the filing deadline to file your 2023 Dutch income tax return is May 1st 2024.

When to file a Dutch income tax return? Not sure to file or any other questions? Please call us at 020-205 1109 or e-mail us via info@ttmtax.nl or check out our website.