Top 15 questions:
income tax

 

Do I have to do an income tax filing?

The Belastingdienst (Dutch Tax Office) will write a letter to tell you to file an income tax return. You can find this letter in your inbox at MijnOverheid. But even if you do not receive a formal demand, you may want to file a return voluntarily. You may be entitled to a tax refund if you arrived or left in the middle of a tax year or for study expenses, medical expenses, mortgage and residential home purchase costs. Find out more


Am I eligible for the 30% ruling?

You must have been recruited outside the Netherlands for paid employment,  with expertise in a skill that is rare or lacking here and have a valid decision from the government accepting your eligibility. Find out more


When do I have to file my income tax return?
Your Dutch income tax return for the January to December tax year is due by 1 May the following year. Income tax returns submitted before 1 April will be processed in three months. You can receive a three-month extension but it is sensible to request this early. Interest charges apply on late payments. 

Am I eligible for a tax refund?

You might get a tax refund if you have a part-time job alongside your studies; graduated and got a job mid-year; took unpaid leave; reached state pension age; are entitled to tax credits; bought a house; or lived in the Netherlands for only part of the year and received wages or benefits. Generally, if you worked for the same employer and cannot claim extra personal tax credits, you should not expect a refund. Find out more


What refund can I get when I file my taxes?

Expenses that you might be able to refund through your tax include the working parents' tax break (IACK, until 2025), study costs (until 2021), mortgage interest, commuting costs, credit for a non-working spouse, broken tax year rebate or the tax credit for carers. Find out more


How much tax do I have to pay?
Income in the Netherlands is divided into three categories: Box 1, Box 2 or Box 3 (named after the tick boxes on the form). The boxes cover income from employment, company ownership and wealth. Each one has a different tax rate. Find out more

When do I have to pay taxes in the Netherlands?
If you live in the Netherlands or receive income from the Netherlands, you need to pay tax on this. In order to pay or reclaim tax, you must file a tax return every year.

Does Blue Umbrella take rules on double taxation into account?
Blue Umbrella does take double taxation treaties into account. You may have to file two tax returns but you will not pay tax twice on the same income. The Netherlands makes agreements with other countries to determine where income is taxed. These tax treaties mean you should not pay double taxes.

How do I apply for the non-working spouse tax credit?
It is easy to apply for the non-working spouse benefit if you have correctly filed your tax return. If you meet the conditions, the benefit is applied automatically. You can also apply for a provisional assessment if you don't want to wait until tax return time. Find out more

Do I have a fiscal partner?
In the Netherlands, married and registered couples are automatically considered fiscal partners. Unmarried couples who are living together are considered fiscal partners if they are registered at the same address with the municipal registration office and have a valid civil partnership agreement,  have a child together, jointly own their main home, are partners in a pension, or were fiscal partners the previous year. The tax office decides, not you. Find out more

What tax benefits can I apply for and how?
If you live in the Netherlands, have healthcare insurance, a rented house or children, you may be entitled to a contribution towards the costs. These are known as benefits. Find out more

Can I apply for a mortgage-based rebate?
If you are an owner-occupier of a property in the Netherlands, part of the financing costs can be refunded. This perk is being scaled back, so the size of the benefit depends on the current year and the year in which you first took on a mortgage. Find out more

Does Blue Umbrella communicate with the Dutch tax office?
We will communicate with the tax office on your behalf. Blue Umbrella is an official partner of the Belastingdienst, the Dutch Ministry of Foreign Affairs and all key government expat centres in the Netherlands. 

Can I apply for an income tax extension?
You can receive an extension on the due date but it is sensible to request this in good time to avoid missing the deadline. Note that interest charges apply on late payments and missed payments. 

What documents do I need to file my taxes?
To declare your income tax, you need the following documents:
  • Your citizen service number (BSN) and that of your partner and children
  • Your bank account number
  • Your DigiD and that of your partner
  • Your annual employment statements (jaaropgaven) or payslips
  • Any partner alimony received
  • Bank accounts: annual statements for all of your accounts, children's accounts and investments
  • The WOZ value of your house with reference date 1 January a year before the tax year (from your municipality)
  • Your mortgage annual statement
  • When buying or selling your home: the notary's statement
Deductions
  • Gifts
  • Healthcare costs that you have not been reimbursed
  • Partner alimony paid
  • If you were not entitled to student grant (studiefinanciering): study costs paid (2021 only)
Other
  • Records of loans and other debts
  • Paid annuity premiums
  • A record of any disability (AOW) payments
  • Dividends received