Prices
Every year, millions of people in the Netherlands file an income tax return (aangifte inkomstenbelasting). Your employer already deducts wage tax from your salary, so for many employees the return is about getting money back – for mortgage interest, a partner with low income, study costs or gifts.
The 2026 rates (box 1, below state pension age)
- 35.75% on income up to €38,883
- 37.56% from €38,883 to €78,426
- 49.50% above €78,426
On top of that, tax credits (heffingskortingen) such as the general tax credit and the labour tax credit lower the tax you pay.
Dates to remember
- 1 March: you can file the return for the previous year
- 1 May: deadline – or ask for an extension before that date
- Before 1 April: file early and the tax office aims to decide by 1 July
Sources: Belastingdienst, Rabobank – changes 2026.
Documents you usually need
Annual statement
Your jaaropgaaf from every employer or benefit.
Bank and savings
Balances on 1 January – also accounts abroad.
Home
WOZ value and mortgage interest statement, if you own a home.
Deductions
Receipts for gifts, study costs or specific care costs.
Questions
When is the deadline?
For a normal return: 1 May of the year after. You can file from 1 March. Need more time? We ask the tax office for an extension for you.
I received no letter. Do I still need to file?
Sometimes yes. You must file when you receive an invitation, but filing can also pay off without one – for example to get tax back for mortgage interest or with a partner who has little income.
What is a provisional assessment?
A voorlopige aanslag is an advance: the tax office pays you or asks money from you every month, based on an estimate. Check it each year so you do not have to pay back a large amount later.
Do I need DigiD?
To file yourself, yes. We file for you with an authorisation (machtiging).
Can I correct a return I already filed?
Yes. You can file a corrected return, or object within 6 weeks after the final assessment.
General information about Dutch tax for 2026, not personal tax advice. Rules and amounts change every year – we check your own situation before we file anything. 123 Tax is not part of the Dutch Tax Administration (Belastingdienst).