Tax return 2017 for non-resident taxpayers

If you are a non-resident taxpayer, you are required to file a tax return in the Netherlands if:

  • you have received an invitation to file a return
  • you have not received an invitation to file a tax return, but you earned income in or from the Netherlands in 2017 over which you owe more than € 45

You will also need to file a return if you have not received an invitation to file a return or a form for 2017 but expect to pay tax or receive a refund of more than € 14. Also file a tax return in these cases. You can receive a refund for 2017 up to and including 31 December 2022.

Qualifying non-resident taxpayer status

If you meet the conditions, you may be regarded as a qualifying non-resident taxpayer. In that case, you may be entitled to the same deductible items, tax credits and tax-free allowance as residents of the Netherlands. You will then have to send a personal income statement for 2017, in addition to your tax return. If you have a partner, this partner must, in certain situations, also send a personal income statement.

Online tax return for 2017

Do you live outside the Netherlands? For your tax return for 2017, you will need a DigiD, or a user name and password. You can file your tax return from the beginning of March onwards.

Filing a tax return with a user name and password

Do you live outside the Netherlands and are you a non-resident taxpayer? If you have no DigiD, you can file a tax return for 2017 online with a user name and password. If we asked you to file an income tax return earlier, you received a user name and password. You just can use.

Apply for a user name and password

You have not received an invitation to file a return or a form for 2017? If you did not receive a user name and password either, you can apply for them yourself with the form Requesting both username and password return for non-resident taxpayers.

How does it work?

Did you apply for a user name and password, but did not receive it? Call the Tax Information Line for Non-resident Tax Issues.

Filing a tax return with your DigiD 

If you have a DigiD and you can use your DigiD, you should file a tax return online with your DigiD. Use your DigiD to log into the Mijn Belastingdienst section and select the tax return for non-resident taxpayers.

You can only file an online tax return if you have used your DigiD at least once over the past 3 years. If you have a tax partner, you should both be able to use your DigiD.

Apply for a DigiD

Do you live outside the Netherlands, but do you have Dutch nationality? If so, you can apply for a DigiD (only available in Dutch).

Using a C form to file a tax return

If you cannot file a digital tax return, you can use the C form. You can order this form via the Tax Information Line Non-resident Tax Issues.

You lived in the Netherlands during part of the year

If you lived in the Netherlands part of the year, you must use an M Form.

You are a government official stationed abroad

If you are a government official stationed abroad for example, defence personnel and employees of Dutch embassies stationed abroad, the following will apply:

Changing or submitting an account number 

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