Important deadlines for tax year 2025
For a regular 2025 Dutch income tax return, the usual deadline is 1 May 2026. If you request an extension before that date, you will usually receive an extension until 1 September 2026.
If you emigrated from or immigrated to the Netherlands in 2025 and need to file an M return, the Belastingdienst states that the online M return is available from 1 May to 1 July 2026. If you request an extension before 1 July, the M return deadline usually moves to 1 November 2026.
If you file too late without an extension, you risk a default penalty of EUR 469.
What documents do you need?
- DigiD if you can file online
- Annual salary statement(s)
- WOZ information if you own a home
- Mortgage annual statement
- Overview of non-reimbursed healthcare costs if relevant
- Foreign income information from your home country or other countries
Common tax items for expats
30% ruling
The 30% ruling remains one of the best-known expat tax facilities. For 2025, the current Belastingdienst information works with a 30% regime plus an annual cap, not a standard 30/20/10 phase-down in the return itself.
Mortgage interest deduction
If you bought a home in the Netherlands, mortgage interest may be deductible in box 1.
Healthcare costs
Specific healthcare costs not reimbursed by insurance may be deductible above the applicable threshold.
Study costs
There is no general income tax deduction for study costs anymore, so do not automatically include them in your 2025 return.
Commuting costs
An employer may reimburse up to EUR 0.23 per kilometre tax-free in 2025 and 2026. For income tax itself, only a fixed public transport travel deduction may apply in limited situations.
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P return or M return?
This is a common expat mistake. Filing the wrong form can lead to the wrong assessment.
- Regular return - typically for people resident in the Netherlands for the full year
- M return - for people who moved to or from the Netherlands during the year
The M return is much more complex because you need to split the year into a Dutch and a foreign period and allocate income and deductions correctly.
When should you get help?
- You use the 30% ruling and own a Dutch home
- You have income from multiple countries
- You moved to or from the Netherlands during 2025
- You hold stock options or employer equity
- Your partner lives in another country
In those situations, professional review can easily pay for itself.
