Dutch income tax for newcomers: boxes, 2026 rates and your first tax return
How Dutch income tax works for residents: the three boxes, 2026 rates and tax credits, wage tax through your employer, when you must file, the 1 May deadline, the special return for the year you arrive and how savings are taxed in box 3.
- Applies to
- Anyone who becomes a resident of the Netherlands, whether employed, self-employed or living on savings. If you live abroad and only have Dutch income, different rules for non-resident taxpayers apply.
- Effort
- Medium effort
- Time needed
- About 1 to 3 hours for a straightforward online return; longer for the year you arrive
- Cost
- Filing online is free. Paid tax advisers are optional. Interest (belastingrente) can be charged if you file late or after a postponement and have tax to pay.
- When
- Returns are usually filed between 1 March and 1 May of the following year
On this page
- Overview
- Before you start
- Documents you need
- The three boxes
- Do you have to file a return?
- Deadlines and postponement
- The year you move to the Netherlands
- Box 3 in 2026
- Provisional assessments and payments
- Related schemes
- Watch out
- Common mistakes
- Tips
- Frequently asked questions
- Official links
- In your plan
- Sources
- Related guides
If you live in the Netherlands you are a resident taxpayer: you pay Dutch income tax on your worldwide income, file your return in the Netherlands and, if you are socially insured here, pay national insurance contributions. Tax treaties decide which country may tax income you still receive from abroad, so you are not automatically taxed twice.
For most employees, the employer already withholds wage tax (loonheffing) from every salary payment. The annual return then settles the difference, for example because of deductions, savings or a partial year.
Before you start
A citizen service number (BSN) from registering with your municipality DigiD, to log in to Mijn Belastingdienst
Documents you need
- required
Citizen service number (BSN)
Also those of your partner and children
- required
Annual income statements (jaaropgaaf) from employers or benefits agencies
Or your pay slips if you have no annual statement.
- required
Year-end statements for Dutch and foreign bank
- required
Your IBAN for refunds
The three boxes
Dutch income tax sorts income into three "boxes", each with its own rules:
- Box 1: income from work and home ownership. Salary, profit from a business, benefits and pensions, and your own home. In 2026, for people below state-pension age, the rates are 35.75% up to €38,883, 37.56% from €38,883 to €78,426 and 49.50% above that. The first-bracket rate includes national insurance contributions.
- Box 2: income from a substantial interest, such as dividends from a company in which you hold a large share. It has its own rates.
- Box 3: savings and investments. Tax is based on an assumed (deemed) return on your assets, not on what you actually earned; see below.
Tax credits (heffingskortingen) reduce the tax you pay. The two most important for employees are the general tax credit (up to €3,115 in 2026) and the labour tax credit (up to €5,685 in 2026); both become smaller at higher incomes. Your employer usually applies them through wage tax.
Do you have to file a return?
You must file if the Tax Administration sends you a letter inviting you to (aangiftebrief). If you get no letter, check it yourself: log in to Mijn Belastingdienst, fill in the return completely, but do not send it yet. For the 2025 return, the Tax Administration said:
- if you have to pay €58 or more, file as soon as possible and before 14 July, to avoid a fine;
- if you get €19 or more back, send it so you receive your refund;
- if you receive income-related support such as benefits (toeslagen) and you have assets above the stated limit, file anyway.
Deadlines and postponement
You can file online between 1 March and 1 May. The return must arrive before the date in your letter, which is usually 1 May. If you need more time, request a postponement (uitstel) before that date; you then get four extra months, usually until 1 September. Interest is usually charged if you have tax to pay after a postponement.
If you file late, you first get a reminder and then a demand; after that you can be fined.
The year you move to the Netherlands
The year you arrive is special: part of the year you were not a resident. You can file this online: in Mijn Belastingdienst choose the income tax return for taxpayers who lived outside the Netherlands for part of the year. If you cannot or do not want to file online, request the paper M form (M-biljet, migration). Entrepreneurs filing on paper also complete the M annual report.
You usually hear from the Tax Administration within three months of filing, either a letter or a provisional assessment. Legally it has three years to set the final assessment; for example, the final assessment for 2025 must be imposed by 31 December 2028, plus any postponement.
Box 3 in 2026
For 2026 the Tax Administration uses your assets and debts on 1 January 2026:
- Tax-free allowance (heffingsvrij vermogen): €59,357 per person, €118,714 for tax partners.
- Deemed returns used for the provisional 2026 calculation: 1.28% on bank balances, 6.00% on investments and other assets, and 2.70% on debts, after a debt threshold of €3,800 per person.
- Tax rate: 36% of the resulting benefit.
After court rulings you can also report your actual return if it was lower than the deemed return; in that calculation no tax-free allowance applies. The Tax Administration has a form and examples for this.
Provisional assessments and payments
If you expect to pay or receive tax, for example because of a mortgage, self-employment or box 3 assets, the Tax Administration can issue a provisional assessment (voorlopige aanslag) for the current year so you pay or receive amounts in monthly instalments. You can request or change one in Mijn Belastingdienst.
Related schemes
- Expat scheme (30% facility): if you were recruited from abroad, your employer may pay part of your salary tax-free. See the guide on the 30% ruling.
- Allowances (toeslagen) such as healthcare and rent benefit are calculated from your income for the year; your tax data is used for the final calculation.
- Social security: if you live in the Netherlands you are usually automatically covered by national insurance schemes. In some situations you can ask the Social Insurance Bank (SVB) for an exemption.
Watch out
Report foreign bank accounts and investments in box 3. The Tax Administration exchanges data with other countries.
Do not ignore an invitation letter, even if you think you owe nothing. Missing the deadline can lead to an estimated assessment and fines.
The year you arrive needs the special return for partial-year residents. Using the regular return form for that year can produce a wrong result.
Common mistakes
Assuming that because the employer withholds wage tax, you never need to file. Forgetting to declare foreign savings or a home abroad in box 3. Not requesting a postponement in time when documents from abroad are late. Using the 30% facility without checking how it affects your return and allowances.
Tips
Apply for DigiD soon after you get your BSN; you need it for your return and allowances. Keep your annual statements from every employer and bank in one folder from January onwards. Check the pre-filled data (vooraf ingevulde gegevens) in your online return carefully and correct anything that is wrong before you submit. If you need help, you can make an appointment with an employee of the Tax Administration.
Frequently asked questions
Editorial answers written by our team, based on the sources below.
I arrived in September. Do I file a return for that year?
Usually yes, especially if you want a refund of wage tax withheld for the months you worked. Use the online return for people who lived abroad for part of the year, or the paper M form.
Can my partner and I file together?
If you are tax partners, you file separately but can divide certain items, such as box 3 income and some deductions, in the way that is most favourable. Mijn Belastingdienst helps you do this.
Do I pay Dutch tax on my salary from a foreign employer?
If you live and work in the Netherlands, your salary is usually taxable here. Tax treaties and social security rules can change this in cross-border situations; check with the Tax Administration.
How long does the refund take?
It depends on your situation. For the year you immigrate you usually hear within three months of filing, by letter or through a provisional assessment, but the final assessment can take up to three years.
Official links
Tax Administration: immigration checklistOfficial source belastingdienst.nl (Opens {{site}} in a new tab) Tax Administration: return for the year of immigration (online or M form) belastingdienst.nl (Opens {{site}} in a new tab) Tax Administration: filing online in 4 stepsOfficial source belastingdienst.nl (Opens {{site}} in a new tab) Belastingdienst: box 3 calculation 2026 (Dutch)Official source belastingdienst.nl (Opens {{site}} in a new tab) Belastingdienst: do I have to file? (Dutch) belastingdienst.nl (Opens {{site}} in a new tab) Tax Administration: make an appointment belastingdienst.nl (Opens {{site}} in a new tab)
In your plan
Check that working remotely from Amsterdam is set up correctly Give your employer your payroll details File your Dutch income tax return Apply for DigiD Register your business with KVK and set up VAT Ask your employer about the 30% expat tax scheme
Sources
Written and checked by HomiStart editorial against the official sources below. Next scheduled check: 4 Feb 2027.
- Netherlands Tax Administration (Belastingdienst)Official sourceImmigration checklist - what do I need to know?
(Opens {{site}} in a new tab) Accessed 7 Oct 2026 - Netherlands Tax Administration (Belastingdienst)Official sourceFiling a tax return for the year of emigration or immigration
(Opens {{site}} in a new tab) Accessed 7 Oct 2026 - Netherlands Tax Administration (Belastingdienst)Official sourceFiling an online tax return in 4 steps
(Opens {{site}} in a new tab) Accessed 7 Oct 2026 - BelastingdienstOfficial sourceMoet ik aangifte inkomstenbelasting 2025 doen?
(Opens {{site}} in a new tab) Accessed 7 Oct 2026 - BelastingdienstOfficial sourceWanneer moet mijn aangifte inkomstenbelasting binnen zijn?
(Opens {{site}} in a new tab) Accessed 7 Oct 2026 - BelastingdienstOfficial sourceKan ik nog uitstel aanvragen voor de belastingaangifte 2025?
(Opens {{site}} in a new tab) Accessed 7 Oct 2026 - BelastingdienstOfficial sourceWat gebeurt er als ik geen aangifte inkomstenbelasting doe? Of te laat of onvolledig?
(Opens {{site}} in a new tab) Accessed 7 Oct 2026 - Business.gov.nl (Netherlands Enterprise Agency)Official sourceFiling your income tax return
(Opens {{site}} in a new tab) Accessed 7 Oct 2026 - BelastingdienstOfficial sourceBerekening van uw box 3-inkomen 2026
(Opens {{site}} in a new tab) Accessed 7 Oct 2026 - BelastingdienstOfficial sourceHeffingsvrij vermogen
(Opens {{site}} in a new tab) Accessed 7 Oct 2026 - Ministerie van FinanciënOfficial sourceWetsvoorstel Belastingplan 2027 (parametertabel inkomstenbelasting 2026 en 2027)
(Opens {{site}} in a new tab) Accessed 7 Oct 2026Table 1 of the explanatory memorandum lists the 2026 box 1 brackets and tax credits used here.
- Ministerie van FinanciënOfficial sourceFiscale sleuteltabel 2027
(Opens {{site}} in a new tab) Accessed 7 Oct 2026Confirms that the first-bracket rate is a combined rate including national insurance contributions.
- Government of the NetherlandsOfficial sourceTax return
(Opens {{site}} in a new tab) Accessed 7 Oct 2026