How do I file my tax return for the year of my emigration or immigration?

You can do this online on Mijn Belastingdienst, or with a paper tax return form.

Filing an online tax return for the year of emigration or immigration

Log in on Mijn Belastingdienst using your DigiD or an EU-approved login key.

Log in on Mijn Belastingdienst (only available in Dutch)

After logging in on Mijn Belastingdienst, choose successively:

  1. 'Inkomstenbelasting' (Income tax)
  2. 'Belastingjaar 2022' (Tax return year 2022, or an earlier tax return year)
  3. '+ Meer tonen' (+ Show more)
  4. 'Aangifte inkomstenbelasting voor belastingplichtigen die een deel van het jaar buiten Nederland wonen' (Income tax return for taxpayers who live outside the Netherlands for part of the year)

Unable to log in?

Apply for DigiD. If you live in the Netherlands, at Apply for DigiD. If you live abroad, please read first How do I apply for a DigiD from abroad?

Or read more about logging in with an EU-approved login key from your country of residence.

Unable or unwilling to file a tax return online?

Then file a tax return using the paper tax return form M (migration). For 2019 you can only use a paper tax return.

Request the tax return form:

You are an entrepreneur

And you are filing a tax return using a paper tax return form M, then you will also have to fill in the M annual report. Request the annual report booklet from the Tax information line for non-resident tax issues.