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    Filing a 2025 tax return for the year of emigration or immigration

    Did you emigrate or immigrate in 2025? If so, you can file your tax return until 1 July.

    File your 2025 tax return for the year of emigration or immigration online

    Log in and click on 'Aangifte inkomstenbelasting voor belastingplichtigen die een deel van het jaar buiten Nederland wonen doen', under 'Inkomstenbelasting', 'Belastingaangifte', 'Belastingjaar 2025’.

    (Income tax return for taxpayers living outside the Netherlands for part of the year, under Income tax, Tax return, Tax year 2025).

    Log in to Mijn Belastingdienst

    Or read more:

    • You cannot log in

      If you don't have a DigiD, please read how to apply for a DigiD from the Netherlands.

      If you live abroad, please read how to apply for a DigiD from abroad.

      Or apply for a European login from your country of residence.

    • File your tax return for the year of emigration or immigration on paper

      Are you unable or unwilling to file a tax return online? Then file a tax return using the paper tax return form M (migration).

      If you want to file a tax return for 2025 or earlier using the tax return form M, please apply for it:

      If you file your tax return as an entrepreneur using a paper tax return form M, then you must also complete the M annual report. Request the annual report booklet from the Tax information line for non-resident tax issues.

    • You can apply for a postponement until 1 July. You will then have postponement until 1 November 2026

      You can apply for a postponement by telephone. Please call the Tax Information Line for Non-resident Tax Issues. Please keep your citizen service number (bsn in Dutch) ready, because that will speed up the process.

      Or apply for postponement in writing using the postponement form (only available in Dutch).

      We will send you a letter about your postponement within 3 weeks.

    • You will be informed as soon as possible after filing your tax return

      You will usually be informed within 3 months after filing your tax return. This could be a letter stating that we have received your tax return and that you will receive an assessment as soon as possible. Or you will receive a provisional assessment.

      Please note!

      The employees of the Tax information line for non-resident tax issues cannot see when you will be informed.

      A final assessment within 3 years at the latest

      Officially, we have 3 years to process your tax return for the year of emigration or immigration. We must have imposed the final income tax assessment for 2025 no later than 31 December 2028. Fortunately, this usually does not take that long.

      Have you had a tax return postponement? Then we will add the period of that postponement to the 3-year period within which we must send you a final assessment.

    Want help with your tax return for the year of emigration or immigration?

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