Moving to NL

Guide

Income tax basics and the annual return

Who this is for: Anyone who moved to (or will move from) the Netherlands partway through a calendar year, or who otherwise needs to file a Dutch income tax return for the first time.

In 60 seconds

If you moved to or from the Netherlands partway through a calendar year, you file an M-form (migration-year return) for that year instead of the regular online return; entrepreneurs filing an M-form must separately request the M annual-report booklet from the Tax Information Line for non-residents. The regular return deadline is the date shown in your own assessment letter — often 1 May — but this guide could not confirm on belastingdienst.nl whether the M-form has that same deadline or a different one, so check your own letter or ask the Tax Administration directly rather than assuming 1 May applies. For 2026, Box 1 (income from work and home) is taxed in three brackets: 35.75% up to €38,883 (made up of 8.10% income tax plus 27.65% national insurance contributions), 37.56% from €38,883 to €78,426, and 49.50% above €78,426 — different, lower rates apply once you reach state pension age. After filing, you're usually informed within 3 months, and the Tax Administration officially has 3 years to issue a final assessment (for example, a 2025 return must be finally assessed by 31 December 2028); a postponement you're granted extends that 3-year window by the same period.

Step by step

  1. 1 Work out whether you need the M-form (migration year) or the regular return

    If you moved to the Netherlands (or moved away) partway through a calendar year, you file a tax return for that specific year using the M-form rather than the regular online return; it accounts for the part of the year you were a Dutch tax resident. If you request the paper M-form as an entrepreneur, you also need the M annual-report booklet, requested separately from the Tax Information Line for non-residents.

    Where
    Mijn Belastingdienst online (M-returns are available online for the past 5 years) or on paper, requested via belastingdienst.nl.
    How long
    You can file M-returns online for the past 5 tax years; a requested paper form is sent within 2 weeks.
    Cost
    Free.

    What to bring

    • Your income and residency dates for the year you moved
    • For entrepreneurs: a separately requested M annual-report booklet

  2. 2 Know the deadline — and where the M-form's own deadline is unclear

    For the regular return, your return must reach the Tax Administration before the date shown in your own assessment letter — often 1 May. Request a postponement before that date if you cannot file in time. None of the belastingdienst.nl pages checked for this guide state a specific deadline (day or month) for the M-form itself, so do not assume it is also 1 May — check the date in your own letter or ask the Tax Administration directly.

    Where
    Mijn Belastingdienst online, or by post for the paper M-form.
    How long
    Often 1 May for the regular return, per your own assessment letter; unconfirmed for the M-form specifically.
    Cost
    Free.

    What to bring

    • Your personal assessment letter (aangiftebrief), which states your actual deadline

  3. 3 Know the 2026 Box 1 rates so you can sanity-check your assessment

    For 2026, income in Box 1 (work and home) is taxed in three brackets for people below state pension age: 35.75% on income up to €38,883 (made up of 8.10% income tax plus 27.65% national insurance contributions), 37.56% on the portion from €38,883 up to €78,426, and 49.50% on anything above €78,426. These thresholds and rates are indexed and typically change every year.

    Where
    No visit needed — this is reference information for checking your own assessment.
    How long
    Immediate — reference information, not a procedure.
    Cost
    Free.

    • Schijf 1: t/m €38.883 tegen 35,75% (waarvan 8,10% inkomstenbelasting en 27,65% premie volksverzekeringen). Schijf 2: meer dan €38.883 t/m €78.426 tegen 37,56%. Schijf 3: meer dan €78.426 tegen 49,50%.

      Source: Belastingdienst — Box 1: uitleg en tarieven · checked 2026-09-19

  4. 4 Know what happens after you file

    You're usually informed within 3 months of filing. The Tax Administration officially has 3 years to send you a final assessment for the year of emigration or immigration — for example, a 2025 return must receive its final assessment by 31 December 2028. If you were granted a postponement, that period is added on top of the 3 years.

    Where
    You will be notified by post or via Mijn Belastingdienst.
    How long
    Usually informed within 3 months; final assessment due within 3 years of the relevant tax year (plus any granted postponement).
    Cost
    Free.

Common mistakes

  • Filing (or trying to file) the regular online return for a migration year instead of the M-form.
  • Assuming the M-form deadline is 1 May just because that is the usual date for the regular return — this guide could not confirm that on belastingdienst.nl, so check your own assessment letter.
  • Entrepreneurs forgetting to separately request the M annual-report booklet when filing the paper M-form.
  • Missing the postponement (uitstel) window by waiting until after your deadline has already passed to ask for more time.

When this does not apply to you

  • You lived in the Netherlands for the entire calendar year — you use the regular annual return, not the M-form.
  • You have reached state pension age — a different, lower Box 1 rate applies to the first bracket than the one in this guide.
  • You did not receive an invitation to file and don't expect a refund — check with the Tax Administration whether you are still required to file.

Not covered here

This guide deliberately says nothing about box 3, wealth tax, corporate tax, vat, btw, freelancer, zzp, self-employed, inheritance tax, gift tax. Those are separate procedures with their own rules; guessing about them would do more harm than staying silent.

This guide gives general information, not legal or tax advice. Tax brackets, rates and deadlines change most years — always confirm your own current deadline and rates directly at belastingdienst.nl or with a tax adviser.

Facts last checked against their sources on 2026-09-19.