Individuals
Living or working outside the Netherlands
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You can file your 2025 tax return from 1 March
We must receive your tax return before 1 May.
Income statement for qualifying non-resident taxpayers
The 2025 income statement will be available from March.
Apply for a postponement of your 2025 tax return
You can have a postponement until 1 September 2026. Please apply before 1 May.
Applying for the Expat Scheme (30% facility)
You will then receive compensation for higher costs of living.
Quick link to
Income tax return
Provisional assessment
I do not live in the Netherlands:
Emigration – I am leaving the Netherlands
Living and working in different countries
Benefits
- How do benefits work?
- Can I get help with my benefits?
- I have Dutch healthcare insurance - can I get healthcare benefit?
- I live in a rented house - can I get rent benefit?
- I have children - can I get a supplementary child benefit?
- My child goes to a childcare centre - can I get childcare benefit?
- Can I apply for benefits as a refugee from Ukraine?
Other topics
- Do I need to report a change of address?
- How to change a bank account number
- How do I submit or change my foreign bank account number?
- Payments from abroad
- All account numbers of the Tax and Customs Administration
- I'm unable to pay my tax on time - can I request a payment arrangement or deferral?
- When do you pay interest on taxes or benefits?
- What is a citizen service number?
- DigiD Authorisation
- Dividend tax if you receive dividend
Additional information
International tax regulations
International tax treaties
- When is a tax treaty concluded?
- Overview of EU countries
- Tax treaty with Switzerland changed from 2021
Cars
Payroll taxes
Inheritance tax
Forms
- Application Citizen Service Number (BSN)
- Application for an exemption from wage tax/national insurance contributions deducted at source
- Statement of tax liability in the country of residence
- Order form 2026 provisional assessment for non-resident taxpayers
- Worldwide income return 2024
- Submitting a change of address