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 key. Read more at I live abroad all year round - how do I log in to file a tax 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.