Do I have to file a tax return as a non-resident taxpayer?
That depends on the situation. Read the conditions, or file a tax return directly.
Filing your income tax return directly?
Below you can read whether you have to file a tax return as a non-resident taxpayer.
Am I a non-resident taxpayer?
You are a non-resident taxpayer if you are not resident in the Netherlands but you do have an income or assets in the Netherlands.
When do I have to file a tax return in the Netherlands?
Only if one of the situations set out below applies to you:
- You received a tax return letter or a tax return form C.
- You did not receive a tax return letter or a tax return form C, and you had income from the Netherlands on which you must pay more tax than:
- € 49 in 2021
- € 48 in 2020
- € 47 in 2019 or 2018
- € 46 in 2017
- You are non-resident in the Netherlands but you are liable to tax in the Netherlands.
- You lived in the Netherlands part of the year and you lived in another country part of the year.
Do also file a tax return if you have not received a tax return letter or a tax return form C, and you think you will get back more than:
- € 16 in 2021, 2020 or 2019
- € 15 in 2018 or 2017
When is the deadline to file a tax return?
- Tax return 2021: up to and including 31 December 2026.
- Tax return 2020: up to and including 31 December 2025.
- Tax return 2019: up to and including 31 December 2024.
- Tax return 2018: up to and including 31 December 2023.
- Tax return 2017: up to and including 31 December 2022.
How do I sign in to file an online tax return?
You can sign in using your DigiD, or by using a username and password or, in some situations, with an EU approved login method (eIDAS). Read more at I have been living abroad for the whole tax year – how to sign in to file my return?
Can I file a tax return using a tax return form?
Yes, that is possible if you cannot or do not want to file a tax return online.
In the following situations you can only file a tax return using a paper tax return form:
- In the tax return year, you lived in more than 2 countries.
- You are filing a tax return on behalf of a deceased person.
- You made a profit from a business in the tax return year.
- You have a partner who lived in the Netherlands and in the tax return year, you did not make a choice for being considered a resident taxpayer.
Read below which tax return form you use.
When do I file a tax return using the tax return form C?
If you did not live in the Netherlands during the whole year and were liable to tax and/or contributions in the Netherlands during the whole year
When do I file a tax return M?
If you have only lived in the Netherlands part of the year, because you emigrated from the Netherlands or immigrated to the Netherlands.
When do I file a tax return using the tax return form P?
If 1 of the following situations applies to you:
- During the whole course of the tax return year, you had a resident taxpayer status and/or you were liable to pay social insurance contributions in the Netherlands.
- You do not live in the Netherlands on the date you file the tax return.
- You are a Netherlands government official posted abroad.
Call the Tax information line for non-resident tax issues and request the tax return form P. Keep your citizen service number (Dutch: BSN) at hand.