Deadline income tax approaching

April 16, 2024

Individuals finding themselves unable to meet the May 1 deadline for filing their income tax declarations for the year 2023 are urged to take immediate action. They still have until May 1 to request an extension from the Dutch Tax Office. If granted, this extension allows them to submit their 2023 income tax declarations by September 1, 2024. 

The standard deadline for submitting income tax declarations for 2023 is May 1, 2024, provided individuals have received an invitation to file their taxes (commonly referred to as a "toolbox") from the Dutch Tax Office. Should a taxpayer anticipate missing this deadline, they can apply for an extension to file their declaration by May 1, via the Tax Office. 

Applying for an extension is conveniently available online through the "Mijnbelastingdienst" platform. Alternatively, individuals can opt to contact the Tax Office directly or fill out the "Request for Extension of Income Tax Declaration" form digitally. It's important to note that if there's a fiscal partner involved, they must separately apply for an extension, as extensions are applicable only to individual taxpayers. 

Penalties late submission

Within three weeks of submitting an extension request, individuals can expect to receive written confirmation from the Dutch Tax Office. Subsequently, they will have until September 1, 2024, to complete their declaration. Should further extension be necessary, individuals must provide valid reasons for the extension request. Post-May 1, extensions cannot be sought via "My Tax Office" or through direct contact with the Dutch Tax Office without furnishing reasons. However, in rare circumstances, individuals may still qualify for an extension if they apply via written communication after May 1, particularly if severe illness is cited as the reason. 

Failure to submit or late submission of income tax declarations incurs a penalty of €385. Repeated violations may escalate this penalty to €5,514. 

It's important to bear in mind that as of July 1, interest on unpaid taxes will commence. Individuals receiving assessments and subsequently required to settle income tax after this date will also be subject to a 7.5% interest charge on the outstanding tax amount.