Money

Taxes in the Netherlands

Filing your first Dutch return, moving during the tax year or working as a ZZP? Find the route for your situation and prepare your next step.

01

Start with the relevant tax year

Keep records for different years separate. Gather income information and find your Belastingdienst letter, if you received one. No letter does not automatically mean no return: the Tax Administration explains how to check in Mijn Belastingdienst.

02

Moving during the year needs a separate check

Note your moving date and the periods you lived in each country. Belastingdienst has a separate return for the year of immigration or emigration. You can file online through Mijn Belastingdienst; if you cannot or do not wish to file online, the Tax Administration offers a paper M-form. If you have income from several countries, do not assume every amount is treated in the same way.

03

Separate bookkeeping, filing and payment

Keep personal income tax and VAT tasks distinct. Gather invoices and expenses, check Tax Administration messages and agree with your bookkeeper who handles each step.

Preparing records, submitting a return and making a payment are separate checkpoints. Use the dates given for your circumstances rather than copying someone else’s example.

04

Check the 30% ruling against the current year’s rules

The Dutch expat scheme, commonly searched as the 30% ruling Netherlands, does not apply automatically to every foreign employee. Belastingdienst lists conditions concerning paid employment, specific expertise, recruitment from abroad and previous residence. Salary thresholds and other parameters can change by year.

The application is connected to the employer and the employee’s circumstances. Do not estimate net salary from a promotional example or treat a job title as proof of eligibility. Confirm current conditions, the application form and any transitional rules directly with Belastingdienst.

05

Prepare an enquiry when the route is unclear

Before sharing documents, describe whether you need a one-off return, a review of your records or regular bookkeeping. Our accountant page helps you prepare that first enquiry.

Check Toeslagen separately: benefits are not a promised tax refund. Working in the Netherlands alone does not establish whether you will receive money back or have to pay more.

Choose your task

Content reviewed

26 September 2026

Official information used for this guide

Questions and answers

Does no letter mean I do not need to file?

Not necessarily. Belastingdienst explains how to check whether you need to pay tax or may receive a refund through the official portal.

Can a tax refund be guaranteed?

No. The result depends on your income, amounts already withheld and the rules that apply to your circumstances.

Where should I send documents?

Use the official portal or a secure method agreed with your chosen provider. LiveInNL does not accept tax documents or DigiD passwords.

Where to go next

Choose what applies to you. There is no required sequence.

All portal topics