Dutch income tax return checklist for 2026

What expats need for the Dutch income tax return for 2026: annual statements, your home, box 3 on 1 January, deductions and extra steps for zzp'ers.

Updated: 17 October 2026

Dutch income tax calculator 2026

You file your income tax return for 2026 in the spring of 2027. The Belastingdienst (the Dutch Tax Administration) gives the deadline in the invitation it sends you. With this checklist, you have everything at hand before you start.

A lot of your information is already filled in on the pre-filled return (vooringevulde aangifte). Always check it: you are responsible for what you submit.

1. Logging in and getting ready

• Your DigiD, the Dutch government login (with the DigiD app or an SMS code).
• The DigiD of your fiscal partner (fiscale partner), if you file together.
• Last year's tax return, to compare.

2. Work and income (box 1)

• Your 2026 annual income statement (jaaropgaaf) from each employer or benefits agency.
• Statements for your pension or state pension (AOW), if you get them.
• Income from freelance work without a business (resultaat uit overige werkzaamheden).
• Did you reach the state pension age (AOW-leeftijd) in 2026? Write down the month. The rate in the first bracket is then different.

In 2026, below the state pension age, you pay 35.75% up to €38,883, 37.56% up to €78,426 and 49.50% above that [1]. Calculate your tax in advance with the income tax calculator.

3. Your own home

• The WOZ value of your home, set by your municipality (for the notional rental value, eigenwoningforfait).
• The annual statement of your mortgage: the interest you paid and the debt on 1 January and 31 December.
• Closing costs, valuation costs or advice costs if you bought a home or refinanced your mortgage in 2026.

4. Savings and investments (box 3)

Box 3 is based on your assets on 1 January 2026 [2].

• The balance of all your bank accounts and savings accounts on 1 January.
• The value of your investments and crypto on 1 January.
• The value of a second home or other property.
• Debts on 1 January that are not related to your own home.
• Green investments: €26,715 per person is exempt [2].

The tax-free allowance (heffingsvrij vermogen) is €59,357 per person, or €118,714 with a fiscal partner [2]. Debts count above a threshold of €3,800 per person. The deemed return percentages for bank balances (1.28%) and debts (2.70%) are provisional. Other assets get 6.00%. The tax rate is 36% [2].

• Was your actual return lower than the deemed return? Then collect your interest, dividends, rent and the values on 31 December. With these, you can prove your actual return (tegenbewijs) [3].

Calculate it with the box 3 calculator.

5. Substantial interest (box 2)

• Do you own 5% or more of the shares in a bv (a Dutch private limited company)? Then collect your dividend statements for 2026.

On income from a substantial interest (aanmerkelijk belang), you pay 24.5% up to €68,843 and 31% above that [4].

6. Deductions and tax credits

• Proof of payment for gifts to registered charities (ANBIs).
• Specific healthcare costs (specifieke zorgkosten) that you paid yourself and that your health insurance did not cover.
• Partner maintenance (partneralimentatie) that you paid.
• Do you have a child under 12 who lives with you, and do you work? Then you may be entitled to the income-related combination tax credit (inkomensafhankelijke combinatiekorting), at most €3,032 [5].

7. Extra for zzp'ers

• Your profit and loss account and balance sheet for 2026.
• Your record of hours. For the self-employed deduction (zelfstandigenaftrek) of €1,200, you need at least 1,225 hours: the hours criterion (urencriterium) [6][7].
• Are you a starter? Check if you are entitled to the start-up deduction (startersaftrek) of €2,123 [6].
• Investments you made in 2026 (for the investment deduction, investeringsaftrek).
• Your VAT returns (btw-aangiftes) for 2026, so that your turnover is correct.
• The provisional assessment (voorlopige aanslag) that you already paid.

The SME profit exemption (mkb-winstvrijstelling) of 12.7% also comes off your profit [8]. You also pay the income-related health insurance contribution (Zvw-bijdrage) of 4.85% on up to €79,409 [9]. See how much you need to set aside with the freelancer tax calculator.

Bookkeeping

Accounting software makes the zzp steps above a lot shorter. Your profit and loss account and your VAT are then already in it.

8. After you file

• Keep a copy of your tax return and all supporting documents. The Belastingdienst can ask for them later.
• Do you expect a different income in 2027? Then change your provisional assessment for 2027.
• Do you get allowances (toeslagen)? Then also report your new income to Dienst Toeslagen, the allowances office.

Sources

1. Belastingdienst, Tax calculation 2026 (in Dutch, retrieved 17 October 2026): https://www.belastingdienst.nl/wps/wcm/connect/fisin/fisin2026/belastingberekening
2. Belastingdienst, Calculating box 3 income 2026 (in Dutch, retrieved 17 October 2026): https://www.belastingdienst.nl/wps/wcm/connect/nl/box-3/content/berekening-box-3-inkomen-2026
3. Belastingdienst, What is my actual return? (in Dutch, retrieved 17 October 2026): https://www.belastingdienst.nl/wps/wcm/connect/nl/box-3/content/wat-is-mijn-werkelijk-rendement
4. Belastingdienst, Box 2: rates (in Dutch, retrieved 17 October 2026): https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/inkomstenbelasting/heffingskortingen_boxen_tarieven/boxen_en_tarieven/box_2/
5. Belastingdienst, Tax credits 2026 (in Dutch, retrieved 17 October 2026): https://www.belastingdienst.nl/wps/wcm/connect/fisin/fisin2026/heffingskortingen
6. Belastingdienst, Self-employed deduction 2026 (in Dutch, retrieved 17 October 2026): https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/veranderingen-inkomstenbelasting-2026/ondernemersaftrek-2026/zelfstandigenaftrek-2026
7. Belastingdienst, Conditions of the hours criterion (in Dutch, retrieved 17 October 2026): https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/inkomstenbelasting_voor_ondernemers/voorwaarden_urencriterium
8. Belastingdienst, SME profit exemption 2026 (in Dutch, retrieved 17 October 2026): https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/veranderingen-inkomstenbelasting-2026/mkb-winstvrijstelling-2026
9. Belastingdienst, Income-related contribution under the Health Insurance Act 2026 (in Dutch, retrieved 17 October 2026): https://www.belastingdienst.nl/wps/wcm/connect/fisin/fisin2026/inkomensafhankelijke_bijdrage_zorgverzekeringswet

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