Filing your annual income tax return in the Netherlands is mandatory for all residents and required for most non-residents with Dutch income. Understanding the process, deadlines, and available deductions ensures compliance and maximizes your refunds.

Filing Requirements 2025

• All Residents: Must file annual return
• Non-Residents: File if Dutch-source income exceeds thresholds
• Entrepreneurs: Always required to file
• 30% Ruling Holders: Must file to claim benefits

Key Deadlines

• Standard Deadline: May 1st following tax year
• Extension Available: Until September 1st with request
• Late Filing Penalty: €385 plus interest

Learn about electronic filing, required documentation, common deductions, and tips for maximizing your tax position.