Tax return 2016-2019 for non-resident taxpayers

You are a non-resident taxpayer if you do not live in the Netherlands, but do have Dutch income. As a non-resident taxpayer you are required to file a tax return in the Netherlands for a period prior to 2020 if:

  • you have received a request to file a tax return
  • you have received a C Form
  • you have not received an request to file a tax return nor a C Form, but you earned income in or from the Netherlands in the fiscal year for which you owe € 46 or more

You also need to file a tax return if you:

  • do not live in the Netherlands, but are liable to pay tax here
  • have lived in the Netherlands for one part of the year and in another country for another part of the year

If you did not receive a tax return letter or form for the taxable year, but you do expect to have to pay € 46 in tax or more or you think you will get € 15 or more back, you should file a tax return. If you have to pay tax, submit your tax return before 14 July after the taxable year so you will have to pay less interest. This way you will also avoid a fine because we do not have to ask you to file your tax return.

You can send a tax return up to 5 years after the taxable year in question:

Taxable year

To be filed until


31 december 2024


31 December 2023


31 December 2022


31 December 2021

Filing an online digital tax return

You are able to file an online tax return using your DigiD, a user name and password, or an EU approved login method (eIDAS). Read more about this on I have been living abroad for the whole tax year – how to sign in to file my return?

Using a C form to file a tax return

If you cannot file a online tax return, you can use the C Form.

Please note!

Unfortunately, it is not possible to use a DigiD authorisation code with the C Form.

You lived in the Netherlands for part of the year

If you lived in the Netherlands for part of the year, you are required to use an M Form. This means that you cannot file the tax return online.

You are a government official stationed abroad

You are considered a resident taxpayer if you are a government official stationed abroad like for instance defence personnel and employees of Dutch embassies. If you are a resident taxpayer the following applies to you:

Changing account number

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