Dutch income tax for individuals: key figures 2025/2026
The Dutch income tax return (P-form) applies to residents with employment income, pension, or other Dutch sources of income. Filing correctly can result in a significant refund.
Filing deadline 2025
1 May 2026
Returns for 2025 must be filed before 1 May 2026. Extensions are possible until 1 September 2026.
Tax-free allowance (heffingsvrij vermogen)
€ 57,684 (2025)
Per person. Couples: € 115,368. In 2026: € 59,357 per person (€ 118,714 couples). Below this threshold, no wealth tax (Box 3) applies.
General tax credit
Max € 3,068 (2025)
Reduces your tax liability. Phases out above € 28,406. In 2026, the maximum is € 3,115.
Labour tax credit
Max € 5,599 (2025)
For anyone with employment or freelance income. In 2026, the maximum is € 5,685. Together with the general tax credit, this often results in a refund.
Healthcare cost threshold
Income-dependent
Specific medical expenses above a threshold are deductible. Includes costs for medication, transport to hospital, and dietician.
Fixed price Jan de Belastingman
€ 219
Complete P-form filing by a certified tax specialist. No hidden fees, personal support, and filed on your behalf.