Do I have to file a 2023 tax return as a non-resident taxpayer?
You have to file a tax return if you have received a tax return letter or a tax return form C from us.
Have you not been notified? Then you may still have to file a 2023 tax return
You also have to file a 2023 tax return if you have to pay €52 or more tax on your Dutch income.
If you get €17 or more back, also file a 2023 tax return.
The table shows the assessment and refund limit for previous years.
| Year | Assessment limit | Refund limit |
|---|---|---|
| 2022 |
€48 |
€15 |
| 2021 |
€48 |
€15 |
| 2020 |
€47 |
€15 |
| 2019 |
€46 |
€15 |
Until when can you file your tax return?
Have you not been notified that you have to file a tax return? Then you can do so up to 5 years back. The table shows the deadline for filing your tax return.
| Tax return | Deadline |
|---|---|
| 2023 |
31 December 2028 |
| 2022 |
31 December 2027 |
| 2021 |
31 December 2026 |
| 2020 |
31 December 2025 |
| 2019 |
31 December 2024 |
Filing a 2023 tax return as a non-resident taxpayer directly
Log in and choose 'Aangifte inkomstenbelasting voor buitenlandse belastingplichtigen doen', under 'Inkomstenbelasting', 'Belastingjaar 2023’, '+ Meer tonen'.
(File an income tax return for non-resident taxpayers, under Income tax, Tax year 2023, + Show more).
Or file a tax return using a paper tax return form C.