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🇳🇱EU / International

Aangifte inkomstenbelasting (NL)

Dutch Annual Income Tax Return

Medium~30 minTaxNetherlandsIncome

/ What is this form?

The Dutch income tax return (aangifte inkomstenbelasting) covers three boxes: Box 1 (work and home income), Box 2 (substantial business interests), and Box 3 (savings and investments). Most employees receive a pre-filled return.

The 30% ruling is a significant tax benefit for highly skilled migrants — 30% of salary is tax-free for up to 5 years. It must be applied for by the employer within 4 months of starting employment.

ZZP'ers (self-employed) may also claim various business deductions including the zelfstandigenaftrek and MKB-winstvrijstelling.

/ Who needs this form?

  • Anyone who receives an invitation to file from the Belastingdienst
  • Self-employed (zzp'ers) with business income
  • Anyone with deductions to claim (mortgage interest, charitable donations)
  • Anyone with Box 3 assets above the threshold

/ What you need before you start

DigiD
BSN
Jaaropgaaf (annual income statement) from employer(s)
Mortgage details (year-end statement from bank)
Health insurance details
Records of deductible expenses

/ Step-by-step guide

1Log In with DigiD
Access Mijn Belastingdienst at belastingdienst.nl with your DigiD. The annual aangifte is available from March 1.
2Review Pre-filled Data
The form is mostly pre-filled from employer (jaaropgaaf) and bank data. Review and correct inaccuracies.
3Add Deductions
Add deductible items: mortgage interest (hypotheekrenteaftrek), alimony paid, study costs, charitable donations.
4Declare Box 3 Assets
Declare savings, investments, and second properties (Box 3). Tax is levied on a deemed return rather than actual income.
5Submit by May 1
File by May 1. You can request an extension by April 30 if you need more time.

/ Key fields explained

FieldWhat to enterCommon mistake
HypotheekrenteaftrekInterest paid on your mortgage for your primary residence during the tax year.Trying to claim for investment properties or second homes — only primary residence qualifies.

/ Common mistakes to avoid

Not filing when invited — late filing results in a fine.
Not claiming the hypotheekrenteaftrek for mortgage interest.
Missing the 30% ruling — must be applied for within 4 months of starting work in the Netherlands.

/ Frequently asked questions

What is the 30% ruling?

A tax benefit for highly skilled migrants: 30% of your salary is tax-free for up to 5 years. Your employer must apply on your behalf within 4 months of your first working day in the Netherlands.