🇳🇱 EU / International

Aangifte inkomstenbelasting (NL)

Dutch Annual Income Tax Return

Medium ~30 min TaxNetherlandsIncome

/ What is this form?

The Dutch income tax return (aangifte inkomstenbelasting) covers three boxes: Box 1 (work and home income), Box 2 (substantial business interests), and Box 3 (savings and investments). Most employees receive a pre-filled return.

The 30% ruling is a significant tax benefit for highly skilled migrants — 30% of salary is tax-free for up to 5 years. It must be applied for by the employer within 4 months of starting employment.

ZZP'ers (self-employed) may also claim various business deductions including the zelfstandigenaftrek and MKB-winstvrijstelling.

/ Who needs this form?

Anyone who receives an invitation to file from the Belastingdienst
Self-employed (zzp'ers) with business income
Anyone with deductions to claim (mortgage interest, charitable donations)
Anyone with Box 3 assets above the threshold

/ What you need before you start

DigiD

BSN

Jaaropgaaf (annual income statement) from employer(s)

Mortgage details (year-end statement from bank)

Health insurance details

Records of deductible expenses

/ Step-by-step guide

1 Log In with DigiD

Access Mijn Belastingdienst at belastingdienst.nl with your DigiD. The annual aangifte is available from March 1.

2 Review Pre-filled Data

The form is mostly pre-filled from employer (jaaropgaaf) and bank data. Review and correct inaccuracies.

3 Add Deductions

Add deductible items: mortgage interest (hypotheekrenteaftrek), alimony paid, study costs, charitable donations.

4 Declare Box 3 Assets

Declare savings, investments, and second properties (Box 3). Tax is levied on a deemed return rather than actual income.

5 Submit by May 1

File by May 1. You can request an extension by April 30 if you need more time.

/ Key fields explained

Field	What to enter	Common mistake
Hypotheekrenteaftrek	Interest paid on your mortgage for your primary residence during the tax year.	Trying to claim for investment properties or second homes — only primary residence qualifies.

/ Common mistakes to avoid

Not filing when invited — late filing results in a fine.

Not claiming the hypotheekrenteaftrek for mortgage interest.

Missing the 30% ruling — must be applied for within 4 months of starting work in the Netherlands.

/ Frequently asked questions

What is the 30% ruling?

A tax benefit for highly skilled migrants: 30% of your salary is tax-free for up to 5 years. Your employer must apply on your behalf within 4 months of your first working day in the Netherlands.