Filing an income tax return as a non-resident taxpayer

You have to file a tax return as a non-resident taxpayer if you live abroad and have income from the Netherlands. And you have been notified by us that you have to file a tax return.

File your online tax return as a non-resident taxpayer

Do you know how to file your tax return online? Please log in to Mijn Belastingdienst and get started.

Or read more:

You are unable to log in

If you do not have DigiD, please read more at How do I apply for DigiD from abroad?

Or read more about logging in using a European login from your country of residence.

You have not received a tax return letter. Do you still need to file a tax return?

Yes, you do if you have to pay more than the assessment limit on your Dutch income.

If you get more back than the refund limit? Then you should also file your tax return. This will ensure you receive your money back.

Assessment and refund limit for 2025 and earlier

The table shows the amounts involved for each year.

Table of assessment and refund limit
Year	Assessment limit	Refund limit
2025	€57	€18
2024	€56	€18
2023	€51	€16
2022	€48	€15
2021	€48	€15

Check how much you have to pay or will receive

In Mijn Belastingdienst, you can check how much you have to pay or will receive. Fill in your tax return for non-resident taxpayers, but do not send it yet. Check your tax return to see how much you have to pay or will receive.

You can file your tax return up to 5 years back

The table shows the deadline for filing your tax return.

Table tax return deadline
Tax return	Deadline
2025	31 December 2030
2024	31 December 2029
2023	31 December 2028
2022	31 December 2027
2021	31 December 2026

You want to file a paper 2025 tax return as a non-resident taxpayer

Are you unable or unwilling to file a tax return online? Then file a tax return using the paper tax return form C. We will automatically send you this form if you also filed your tax return last year using a tax return form C.

Or request the tax return form C, by calling the Tax information line for non-resident tax issues. Have your citizen service number (in Dutch: bsn) at hand.

Do you have any questions about filling in the tax return form C 2025?

In the Explanatory notes tax return form C and the Abridged notes tax return form C, you can read more information. Both explanatory notes for 2025 will be available from March onwards.

Want help with your 2025 tax return as a non-resident taxpayer?

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