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    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. Ánd the tax you have to pay on your income from the Netherlands is equal to or more than:
      • €49 in 2022 or 2021
      • €48 in 2020
      • €47 in 2019 or 2018
    • 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 a refund. Ánd the amount you get back is equal to or more than:

    • €16 in 2022, 2021, 2020 or 2019
    • €15 in 2018

    When is the deadline to file a tax return?

    • Tax return 2022: up to and including 31 December 2027.
    • 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.

    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 How do I log in to file a tax return as a non-resident taxpayer?

    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.