Filing Your Dutch Income Tax Return as an Expat in 2026

The Dutch income tax season officially begins on March 1. For most taxpayers, the deadline to file your income tax return is May 1. In practice this means that in 2026 you will be filing a return based on your 2025 income.

If you moved to or from the Netherlands during 2025, the standard filing deadline is extended to July 1, 2026. This extension gives expats additional time to organise their records and submit accurate tax information.

Understanding whether you must file and how to do so is essential for avoiding penalties and making sure you receive any tax refunds you may be entitled to.

Do You Need to File a Dutch Tax Return?

In the Netherlands, filing an income tax return is either mandatory or recommended when:

• You receive a notification/invitation from the Dutch Tax Administration stating:
  “U moet een aangifte inkomstenbelasting doen” (You must submit an income tax return).
• You owe Dutch income tax.
• You are eligible for a refund. In this case filing is not required, but nearly always advisable.

Expats often receive the blue envelope (or digital notification) after the end of the tax year, so it’s important to check mail and digital correspondence carefully.

How to File Your Dutch Income Tax Return

You can submit your return independently, but many expats find professional support useful. Below is a step-by-step overview.

1. Get Your DigiD

A DigiD is your digital authentication for interactions with Dutch government systems. You must log in to file your taxes.

If you do not have a DigiD, apply on digid.nl. Processing can take several weeks, especially from abroad.

2. Collect Key Documents

Before starting your tax return, gather:

• Your annual income statement (jaaropgave) from each employer.
• Records of other income, including foreign earnings.
• Details of savings, investments, and debts.
• Mortgage information and deductible expenses (for example some healthcare costs or specific charitable contributions).

3. Log in to Mijn Belastingdienst

Use your DigiD to access the online filing system. Many details are automatically pre-filled, but you need to verify and update where necessary.

4. Fill in Additional Income and Deductions

Expats often need to enter:

• Foreign income and assets.
• Freelance or self-employment earnings.
• Eligibility for international tax treaties or reliefs.

5. Submit on Time

File before May 1, 2026 (or July 1, 2026 if you migrated during 2025). Extensions can be requested if needed.

6. Consider Professional Support – avoidance of double taxation

Dutch tax legislation is complex, especially with international elements. A tax professional can help you navigate non-resident status, double taxation treaties, and investment reporting.

How the Dutch Tax System Works in 2026

The Netherlands taxes income and wealth using a three-box system. Each box applies to a different category of income or assets.

Box 1: Work and Home Ownership

Progressive tax brackets apply in 2026:

Tax bracket	Taxable income	Percentage
1	tot en met € 38.883	35,75%
2	meer dan € 38.883 tot en met € 78.426	37,56%
3	meer dan € 78.426	49,50%

These brackets apply if you have not yet reached the Dutch state pension age (AOW-leeftijd). Lower rates apply for those who have reached pension age.

Box 1 includes:

• Salary or freelance earnings.
• Profit from business activities.
• Imputed rental value of your primary home.
• Possible deductible items such as mortgage interest and certain healthcare costs.

Box 2: Substantial Shareholding

Box 2 applies if you (alone or with a partner) own at least 5% of a company’s shares. Typical taxable items are:

• Dividends paid on such shares.
• Capital gains on selling these shares.

The standard Box 2 rate in 2026 remains 24.5% up to € 68,843 (this threshold is doubled for partners) and 31% above that.

Proposed changes could recalibrate the effective rate for indirectly held interests in future years, but current filing uses the standard structure.

Box 3: Savings and Investments

In Box 3, the Dutch tax system taxes wealth, not actual investment returns. For 2026:

• Your tax-free threshold is € 59,357 per person (**€ 118,714 for tax partners).
• Above this threshold, a fictional return is calculated on your net assets (including savings, investments, and second homes).
• The overall tax rate on this fictional return is 36% (more specifics on the website of Belastingdienst)

For example, bank savings may be assumed to yield a small percentage, while investments are assumed to yield a higher theoretical return.

Box 3 can be complex, especially when holding assets or debts in multiple jurisdictions.

Box 3 Developments and Court Rulings

Box 3 has been under legal scrutiny in recent years because the fictional return calculation does not always reflect actual returns. There have been significant court decisions affecting how you may appeal Box 3 assessments, and a new actual-return system is expected to phase in by 2028.

Final Remarks

Filing a Dutch income tax return as an expat requires careful planning. Migration dates, foreign income, and cross-border assets increase complexity. Preparing early and understanding the 2026 rates and brackets will help you stay compliant and optimise your tax position.

If your situation includes employment income, property, international earnings, or complex investments, consider consulting a tax specialist experienced with expat returns. This can save time and maximise your financial outcome.