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    Filing a 2025 tax return for the year of emigration or immigration can be done from 1 May onwards

    You can file your 2025 tax return between 1 May and 1 July if you emigrated or immigrated in 2025.

    You want to file your 2025 tax return online for the year of emigration or immigration

    Log in and click on 'Aangifte inkomstenbelasting voor belastingplichtigen die een deel van het jaar buiten Nederland wonen doen', under 'Inkomstenbelasting', 'Belastingaangifte', 'Belastingjaar 2025’.

    (Income tax return for taxpayers living outside the Netherlands for part of the year, under Income tax, Tax return, Tax year 2025).

    Log in to Mijn Belastingdienst

    Or read more:

    • You cannot log in

      If you don't have a DigiD, please read how to apply for a DigiD from the Netherlands.

      If you live abroad, please read how to apply for a DigiD from abroad.

      Or apply for a European login from your country of residence.

    • You want to file a tax return for the year of emigration or immigration on paper

      Are you unable or unwilling to file a tax return online? Then file a tax return using the paper tax return form M (migration).

      Please note!

      The tax return form M 2025 will be available to apply for in April. We will then send you this form around 1 May.

      If you want to file a tax return for 2024 or earlier using the tax return form M, please apply for it:

      You are an entrepreneur? And you are filing a tax return using a paper tax return form M, then you will also have to fill in the M annual report. Request the annual report booklet from the Tax information line for non-resident tax issues.

    • You can apply for a postponement until 1 July for your 2025 tax return for the year of emigration or immigration

      If you apply for a postponement before 1 July, you will receive a postponement until 1 November 2026 for your 2025 tax return for the year of your emigration or immigration.

      Until 1 May, you can apply for a postponement in Mijn Belastingdienst. Log in with your DigiD or a European login.

      Log in to Mijn Belastingdienst

      Until 1 July, you can also apply for a postponement by telephone. If you are unable to log in, please call the Tax Information Line for Non-resident Tax Issues. Please keep your citizen service number (bsn in Dutch) ready, because that will speed up the process.

      Or apply for postponement in writing using the postponement form (only available in Dutch). This can also be done until 1 July.

      We will send you a letter about your postponement within 3 weeks.

    • You will be informed as soon as possible after filing your tax return

      You will usually be informed within 3 months after filing your tax return. This could be a letter stating that we have received your tax return and that you will receive an assessment as soon as possible. Or you will receive a provisional assessment.

      Please note!

      The employees of the Tax information line for non-resident tax issues cannot see when you will be informed.

      A final assessment within 3 years at the latest

      Officially, we have 3 years to process your tax return for the year of emigration or immigration. We must have imposed the final income tax assessment for 2025 no later than 31 December 2028. Fortunately, this usually does not take that long.

      Have you had a tax return postponement? Then we will add the period of that postponement to the 3-year period within which we must send you a final assessment.

    Want help with your tax return for the year of emigration or immigration?

    Then you can make an appointment with an employee of the Tax Administration.