Dutch tax refund calculator 2026
Where a Dutch refund actually comes from, and why the arrival year is usually the one that pays.
Dutch tax refunds work differently from most countries people arrive from. There is no general employee expense allowance to beat, so listing work costs rarely achieves anything. A refund almost always means the payroll withheld on an assumption that turned out to be wrong.
That assumption is the annual one. If you started in September, payroll taxed each payslip as though that salary would run for a full twelve months, which puts you in brackets your real annual income never reached. The M-form corrects it. For the monthly side of the same figures, use the net salary calculator.
The annual figure on your contract, not what you actually received.
Fewer than 12 means an M-form year, which is where most refunds come from.
Own main home only. The eigenwoningforfait is added back as notional income.
Estimated refund
€0
Based on 2026 rates. Treat this as a range, not a figure.
| Actual income this year | €60,000 |
| Tax-free under the 30% ruling | €0 |
| Eigenwoningforfait added back | €0 |
| Net mortgage relief (capped at 37.56%) | €0 |
| Withheld by payroll | €15,906 |
| Actually due | €15,906 |
| Your marginal rate | 37.56% |
What this cannot see. Your actual withholding depends on the loonheffingskorting being applied by the right employer, any voorlopige aanslag already running, box 3 assets, a fiscal partner, and income from outside the Netherlands. Those can move the result in either direction. The Belastingdienst assessment is the only binding number.
Why Dutch refunds are not about expenses
People arriving from Germany, the UK or the US often look for the Dutch equivalent of a work expense allowance. There is not really one. Commuting is handled by an untaxed employer allowance rather than a deduction you claim, and most of what other systems let you itemise simply is not deductible here.
What produces Dutch refunds instead is a mismatch between what payroll assumed and what turned out to be true. Four situations cover most of it.
The arrival or departure year
By far the largest. Payroll annualises: a €60,000 contract starting in September is taxed each month as though €60,000 will be earned that year, when the real figure is €20,000. The brackets and the heffingskortingen both come out wrong, and the M-form fixes both at once.
A late 30% ruling decision
The ruling applies from the month of grant, but the decision commonly lands months after you start. Those earlier payslips were taxed in full. The correction comes back through the return, not through payroll. See the 30% ruling guide for eligibility and the 2026 salary thresholds.
Mortgage interest on your own home
Deductible in box 1, but two things surprise people. The eigenwoningforfait is added back as notional income based on the WOZ value, and the deduction is capped at the 37.56% rate in 2026 rather than your top marginal rate. A 49.5% earner does not get 49.5% relief.
A wrong or duplicated loonheffingskorting
The general credit should be applied by one employer only. With two jobs it is sometimes applied twice, which means too little tax was withheld and you owe rather than receive. It is the most common reason a hopeful return produces a bill.
The 2026 numbers behind this
| Item | 2026 |
|---|---|
| Box 1 schijf 1 | 35.75% up to €38,883 |
| Box 1 schijf 2 | 37.56% to €78,426 |
| Box 1 schijf 3 | 49.50% above €78,426 |
| Algemene heffingskorting | max €3,115, nil at €78,426 |
| Arbeidskorting | max €5,685 at €45,592, nil at €132,920 |
| Deduction relief cap | 37.56% |
| Filing window | 5 years, so 2021 is still open |
Frequently asked questions
How much tax refund can you get in the Netherlands?
There is no typical figure, because Dutch refunds come from the payroll having withheld on a wrong assumption rather than from claiming expenses. The largest are almost always in the year you arrived or left, where payroll taxed you as though your Dutch salary ran for twelve months. A partial year can produce a four-figure refund on its own, while a full year on the correct tax code with no deductions often produces nothing at all.
What is the M-form and why does it produce a refund?
The M-formulier is the return for a year in which you migrated, so you were a Dutch tax resident for part of it only. Payroll withheld each month as if you would earn that salary all year, which pushes you into higher brackets than your actual annual income justifies. Filing the M-form recalculates on the real figure. It cannot be filed through the normal online aangifte and is the single most commonly missed refund among new arrivals.
Can you still get a refund if you have the 30% ruling?
Yes, and arrival year is again the common case. The ruling is applied from the month it is granted, but the decision often arrives months after you start work, so the intervening payslips were taxed without it. The correction comes back through the return. The ruling itself is not a deduction you claim here, it changes which part of your salary is taxable at all.
How far back can you claim a Dutch tax refund?
Five years. In 2026 you can still file for 2021 through 2025. Each year is assessed on that year rates and credits. For anyone who arrived in the Netherlands within that window and never filed an M-form, the arrival year is usually worth checking first.
Is mortgage interest really deductible in the Netherlands?
Interest on a mortgage for your own main home is deductible in box 1, offset by the eigenwoningforfait, a notional income based on the WOZ value. The deduction is also capped at the 37.56% rate in 2026 rather than your top marginal rate, so a high earner does not get 49.5% relief on it. This calculator applies the cap.
Do you have to file a Dutch tax return?
You must file if the Belastingdienst sends you an invitation (uitnodiging), or if you owe more than the threshold. Many employees are not obliged and file voluntarily because they expect money back. If a voluntary return would mean paying more, you can withdraw it. The deadline for an invited return is normally 1 May, with an extension available on request.
Sources
- Brackets, algemene heffingskorting and arbeidskorting 2026: Belastingdienst, tarieven en heffingskortingen.
- Constants mirrored from the NLCompass net salary and 30% ruling calculators so all three tools stay numerically consistent.
- M-form, filing deadlines and the five-year window: Belastingdienst.
General information, not tax advice. Figures are 2026 rates and the result is an estimate. Your Belastingdienst assessment is the only binding number.