Which Tax Form Do I Need?

Key Takeaways

Most residents file the standard income tax return (aangifte inkomstenbelasting) online.
Self-employed workers (ZZP) use the same form but include a profit section.
BV owners need two filings: personal income tax + corporate tax (Vpb).
Non-residents with Dutch income file the C-form (C-biljet).
Use the interactive tool below to find out which form you need.

Find Your Form: Interactive Decision Tree

Not sure which form applies to you? Answer a few quick questions.

Are you a tax resident of the Netherlands?

You are generally a tax resident if you live in the Netherlands or have strong economic ties here (home, family, job).

Overview of Dutch Tax Forms

The Netherlands does not have dozens of different tax forms like some countries. For most people, there is one main form — the aangifte inkomstenbelasting (income tax return). However, your situation determines what sections you need to fill in and whether additional filings are required.

Standard Income Tax Return (Aangifte Inkomstenbelasting)

This is the form that most people file. It covers:

Box 1 — Income from employment, business profit, home ownership
Box 2 — Income from substantial shareholdings (5%+ in a company)
Box 3 — Income from savings and investments

You file this form if you are a Dutch tax resident, regardless of whether you are employed, self-employed, or retired. The Belastingdienst pre-fills most data for employees.

Who Uses This Form?

Employees with one or more employers
Self-employed workers and freelancers (ZZP'ers)
Retirees receiving Dutch pension
Anyone with Box 3 assets above the threshold
Fiscal partners filing together

Good to know

Even if you only have savings and investments (no income), you may still need to file if your Box 3 assets exceed €57,000 per person (2026) or if you receive a filing invitation.

The Self-Employed Section (Winst uit Onderneming)

If you are a ZZP'er (zelfstandige zonder personeel) or a partner in a VOF (vennootschap onder firma), you file the same income tax return as employees — but you also complete the profit from enterprise section.

In this section you report:

Total business revenue
Business expenses and costs
Depreciation on business assets
Private use of business assets (privégebruik)

You may also claim entrepreneur deductions:

Zelfstandigenaftrek (self-employment deduction) — €1,200 in 2026
Startersaftrek (starter's deduction) — €2,123 for your first 3 years
MKB-winstvrijstelling (SME profit exemption) — 12.7% of remaining profit

Tip

You must meet the hours criterion (urencriterium) of 1,225 hours per year to qualify for the zelfstandigenaftrek. Keep a detailed time log throughout the year.

BV Owners: Two Separate Filings

If you own a BV (besloten vennootschap — private limited company), you need to file TWO separate returns:

1. Personal Income Tax Return

On your personal return, you declare:

Your DGA salary (directeur-grootaandeelhouder) in Box 1
Any dividends you paid yourself in Box 2
Your personal savings and investments in Box 3

2. Corporate Tax Return (Vpb-aangifte)

The BV itself must file a corporate tax return (vennootschapsbelasting). This includes:

Company revenue and expenses
Corporate tax calculation (19% on first €200,000, 25.8% above)
Deferred tax items and carry-forward losses

Warning

The corporate tax return is significantly more complex than a personal return. Most BV owners work with an accountant (boekhouder) or tax advisor (belastingadviseur) for this filing.

Non-Resident Tax Return (C-biljet)

If you live outside the Netherlands but earn income from Dutch sources, you file the C-form (C-biljet), also known as the non-resident income tax return.

When Do Non-Residents Need to File?

You may need to file a C-biljet if you have:

Employment income from a Dutch employer
Profit from a Dutch business
Income from Dutch real estate (rental or deemed rental income)
A Dutch pension or social security benefit
A substantial interest in a Dutch company (Box 2)

Qualifying Non-Resident Taxpayer

If 90% or more of your worldwide income comes from the Netherlands, you can opt to be treated as a "qualifying non-resident taxpayer" (kwalificerend buitenlands belastingplichtige). This gives you access to the same deductions and tax credits as Dutch residents, including:

Mortgage interest deduction (if your home is in an EU/EEA country)
General tax credit (algemene heffingskorting)
Tax treaty benefits

Good to know

To qualify, you must provide a statement of worldwide income from the tax authority in your country of residence. The Belastingdienst has a specific form for this.

Partial-Year Returns

Did you move to or leave the Netherlands during the tax year? You may need to file a partial-year return that combines:

A resident return (binnenlands belastingplichtige) for the months you lived in NL
A non-resident return (buitenlands belastingplichtige) for the months you lived abroad

The online filing system handles this automatically when you indicate your arrival or departure date.

VAT Returns (BTW-aangifte)

If you are self-employed or run a business, you likely also need to file quarterly VAT returns (BTW-aangifte). This is completely separate from your income tax return.

Filed quarterly (or monthly for larger businesses)
Due by the last day of the month following each quarter
Filed through the Belastingdienst portal or via accounting software

Tip

If your annual revenue is below €20,000 (2026), you may opt for the Kleineondernemersregeling (KOR) — a small business exemption that frees you from charging and filing VAT.

Filing Deadlines at a Glance

	Form Type	Deadline
Income tax (residents)	—	—
Income tax (non-residents)	—	—
Corporate tax (Vpb)	—	—
VAT (BTW)	—	—

Common Mistakes

Filing the wrong form as a non-resident — If you live abroad but file as a resident, your worldwide income gets taxed. Always check your residency status.
Forgetting the corporate return — BV owners who only file their personal return miss the company filing, which can result in penalties.
Not claiming the entrepreneur deductions — ZZP'ers who don't complete the business profit section miss out on valuable deductions.
Missing the VAT filing — VAT returns are separate and have different deadlines. Late filing triggers automatic penalties.