The Netherlands is known for its cheese, windmills, and a well-structured—though at times complex—tax system. This guide is here to help you file your Dutch personal income tax return with clarity and efficiency.
Whether you're filing for the first time or simply want to understand your obligations better, this guide provides practical explanations and step-by-step support to help you file accurately and on time.
This guide was written by Ernst van Gassen. It’s entirely ad-free and filled with useful (non-affiliate) links. If you find it helpful, feel free to share it—or buy me a coffee.
❗Y**ou must file your tax return 2024 before 1st of May 2025. Extensions are possible, but must be formally requested.**❗
When relocating to or from the Netherlands, individuals are required to file an M Form (Migratieformulier). This is a specific income tax return applicable in the year of immigration or emigration.
The term "M Form" originates from the earlier paper-based version of the form. However, from tax year 2024 onwards, it can be submitted digitally via Mijn Belastingdienst, using your DigiD credentials.
The M Form is now integrated into the regular tax return system. As such, it appears within the same digital environment as the standard P Form (the income tax return used for residents).
A separate section has not been included for the M Form at this stage, as its digital integration streamlines the process. Please reach out to me if you would like to see a dedicated explanation.
Schematic overview of the calculation of the Dutch personal income tax
The 30% ruling: new versus old
This chapter is only applicable for taxpayers who have a child or children and/or those who have a (tax) partner. Please note that in certain cases a roommate can be seen as a partner for tax purposes.