Do I have to file a tax return as a non-resident taxpayer?

That depends on the situation. Read more about how to file an income tax return as a non-resident taxpayer.

It is also possible to directly file a tax return as a non-resident taxpayer. Make a choice for the year for which you wish to file a tax return.

  • 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?
    You must file a tax return in the Netherlands if one of situations set out below applies to you:
    • You received a tax return letter or a C form.
    • You did not receive a tax return letter or a C from, and you had income from the Netherlands on which you must pay more tax than:
      • € 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 C form, and you think you will get back more than:

    • € 16 in 2020 or 2019
    • € 15 in 2018 or 2017
  • When is the deadline to file a tax return?
    • You can file your tax return 2020 up to and including 31 December 2025.
    • You can file your tax return 2019 up to and including 31 December 2024.
    • You can file your tax return 2018 up to and including 31 December 2023.
    • You can file your tax return 2017 up to and including 31 December 2022.
  • How do I apply for a DigiD from abroad?
    Go to nederlandwereldwijd.nl (Dutch) and read how to apply for a DigiD from abroad.
  • How do I apply for a user name and a password?
    If you do not have a user name and password, you can apply for a user name and password online (Dutch).
  • When is it not possible for me to file a tax return online?
    You send your tax return on paper if one of the following situations apply to you:
    • In the tax return year, you lived in more than two 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.
  • When do I file a tax return using the C form?
    If you do not file your tax return online, use the C form if one or more of the following situations apply to you:
    • You were non-resident in the Netherlands in the assessment year (the foregoing does not apply to government officials posted abroad).
    • You were liable to tax in the tax return year and/or you were liable to pay social insurance contributions in the Netherlands.
    • You lived outside the Netherlands and you had a business in the Netherlands.

    If you have not received a C form, call the Tax Information Line for Non-resident Tax Issues and request the form. Have your citizen service number (Dutch: BSN) at hand.

  • When do I file an M tax return?
    You file an M tax return if you only lived in the Netherlands part of the year, because you emigrated from the Netherlands or you immigrated to the Netherlands.

    How do I file an M tax return?

    From 2020, you can do an online M tax return. However, you can also make a choice for filing the tax return by using the M form. You can only file a tax return in respect of 2019 or earlier years by way of using the M form. Request the M form as follows:

  • When do I file a tax return using the P form?
    You file your tax return using a P form if you do not file your tax return online, and if one 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 form. Keep your citizen service number (Dutch: BSN) at hand.