Skip to main contentSkip to navigation

BSN, DigiD and tax forms Netherlands: guide for expats

Dutch taxes with your BSN and DigiD. Guide to tax returns (aangifte), deductions for internationals, and deadlines.

What you need to know

From understanding the Dutch tax system to claiming your deductions as an expat, this guide covers what you need to know about filing taxes in the Netherlands with your BSN and DigiD.

Dutch taxes are manageable with the right information. With your BSN and DigiD, you can handle your Dutch tax obligations and claim your deductions as an international resident. This guide covers annual tax returns (aangifte), common deductions for expats and students, and corrects the most common deadline mistakes (the deadline is May 1, not April 1).

2026 Tax InformationExpat DeductionsDigiD SetupTax Services

Your BSN and DigiD are required for Dutch tax filing. Most expats need to file annually if they had any income. The final deadline is May 1 (many sources incorrectly list April 1), though filing by April 30 gets you an assessment by July 1. This guide walks through the process, timeline, deductions, and corrections to common misinformation.

BSN and DigiD for tax filing: the foundation

Why you need BSN and DigiD for taxes

Your BSN (Burgerservicenummer) and DigiD are required for all Dutch tax matters:

  • BSN: Your unique taxpayer identification number
  • DigiD: Secure digital access to government tax services
  • Combined: Enable online tax filing and communication with Belastingdienst

Critical timeline correction

BSN timeline: 2-5 weeks after registration (not same-day). DigiD requires your BSN first, then takes 1-2 weeks to activate. Plan accordingly.

Setting up DigiD for tax filing

Requirements:

  • Valid BSN number (must have this first)
  • Dutch registered address
  • Dutch phone number (recommended)

Setup process:

  1. Apply at DigiD.nl with your BSN
  2. Receive activation code by mail (1-2 weeks)
  3. Activate with SMS verification or DigiD app
  4. Access Mijn Belastingdienst (My Tax Administration)

Helpful tip: Download the DigiD app for faster, more secure access to tax services.

Dutch tax system overview: understanding the boxes

The three-box system explained

The Dutch tax system categorizes income into three "boxes," each with different rates:

Box 1: Employment & Housing Income

What's Included:

  • • Salary and wages
  • • Freelance income
  • • Unemployment benefits
  • • Pension income
  • • Rental income from main residence
Up to €38,441:35.82%
€38,441 to €76,817:37.48%
Over €76,817:49.50%

Box 2: Substantial Business Interest

What's Included:

  • • Dividends from 5%+ company ownership
  • • Capital gains from substantial interest
Up to €67,804:24.5%
Over €67,804:31%

Box 3: Savings & Investments

What's Included:

  • • Savings accounts
  • • Investment portfolios
  • • Second homes and rental properties
  • • Other assets minus debts
Tax Rate:36% on deemed income

Tax-Free Thresholds:

• Single: €57,684

• Fiscal Partners: €115,368

Note about 30% ruling and Box 3

Since 2025, expats with the 30% ruling cannot opt for partial non-resident status (a technical provision that rarely applied to most expats). This change primarily affects expats who:

  • • Have significant foreign savings and investments
  • • Previously used partial non-resident status (uncommon)
  • • May now be taxed on worldwide assets in Box 3

For most expats with the 30% ruling, this change has minimal impact. Consult a tax advisor if you have foreign assets over €57,684.

Tax deadlines and requirements 2026

CRITICAL DEADLINE CORRECTION

The final tax deadline is May 1, not April 1. Many guides incorrectly list April 1. Here are the correct deadlines:

  • April 30: File by this date for assessment by July 1
  • May 1: Final deadline without extension
  • September 1: Extended deadline (must request extension by May 1)

Critical tax calendar

DateDeadlineAction
March 1Filing opensTax return portal becomes available
April 30Early filing closesFile by this date for assessment by July 1
May 1FINAL DEADLINELast day to submit without extension
September 1Extended deadlineIf you requested extension by May 1

Important: Late filing without approved extension results in fines starting at €469 (up to €6,709 for repeat offenders).

Required documents checklist

Personal Information:

  • ✅ BSN (yours, partner's, children's)
  • ✅ Dutch bank account details (IBAN)
  • ✅ Current address and phone number
  • ✅ DigiD credentials

Income Documentation:

  • ✅ Jaaropgave (annual income statement) from employer
  • ✅ All payslips if no jaaropgave available
  • ✅ Freelance/self-employment income records
  • ✅ Foreign income documentation
  • ✅ Unemployment or disability benefits statements

Financial Information:

  • ✅ Bank account statements (current, savings, investments)
  • ✅ Mortgage statements and interest paid
  • ✅ Rental income and expenses
  • ✅ Investment portfolio statements
  • ✅ Foreign bank account details (if applicable)

Deduction Documentation:

  • ✅ Medical expenses receipts
  • ✅ Charitable donation receipts
  • ✅ Educational expense receipts
  • ✅ Work-related expense records
  • ✅ Partner alimony payments

Common deductions for internationals

Major tax deductions available

Healthcare Costs (Zorgkosten)

5.1% of income

Medical expenses, dental care, physiotherapy, alternative medicine

Educational Expenses (Studiekosten)

Up to €15,000

Tuition fees, professional development, language courses, materials

Work-Related Expenses (Arbeidskosten)

€1,845 automatic

Professional clothing, tools, memberships, travel beyond commute

Partner Alimony (Partneralimentatie)

Up to €5,334

Payments to former spouse/partner with formal agreement

Charitable Donations (Giften)

Min €60, Max 10% income

Donations to recognized charities with ANBI status

Mortgage interest deduction

Eligible properties:

  • • Primary residence in Netherlands
  • • Maximum 30 years deduction period
  • • Annuity mortgage requirement for new mortgages

Important for expats:

  • • Foreign mortgage interest generally not deductible
  • • Property must be Dutch tax residence

Special tax situations for students

International students tax requirements

When students must file:

  • Working alongside studies (any paid employment)
  • Paid internships over €150/month
  • Freelance income while studying
  • Scholarship income (in some cases)
  • Want to claim education deductions

Student-specific deductions:

  • • Study costs for degree programs
  • • Travel expenses for education
  • • Educational materials and books
  • • Research expenses for thesis/projects

Working students: key points

Tax obligations when working:

  • • Must file annual tax return
  • • Subject to Dutch income tax on all earnings
  • • May be eligible for working tax credit
  • • Health insurance becomes mandatory

Foreign students with scholarships

Taxable scholarship income:

  • • Scholarships exceeding education costs
  • • Stipends for living expenses
  • • Research grants with service requirements

Non-taxable scholarships:

  • • Pure educational funding
  • • Scholarships covering only tuition/books
  • • Merit-based awards without service obligations

Tax advisory services

Tax advisory for expats

Expat Tax Netherlands

Premium Tax Advisory

€180-450 per service

English, Dutch

Location: Amsterdam, nationwide service

Specialization: Annual tax returns, 30% ruling applications, international tax planning

+31 20 893 2342

Special Features:

  • First consultation often free
  • Online portal for documents
  • Year-round support

Visit Service: expattax.nl

Suurmond Tax Consultants

Expat Specialist

€200-500 per consultation

English, Dutch, German

Location: Amstelveen, Amsterdam area

Specialization: Cross-border tax planning, high-income expats

+31 20 644 2237

Special Features:

  • International executives
  • Tax optimization reviews
  • 30% ruling guidance

Visit Service: suurmond-taxconsultants.com

BDO Tax Advisory Netherlands

International Service

€180-450 per hour

English, Dutch, German, French

Location: Utrecht, multiple offices

Specialization: Complex international tax situations

+31 30 284 9999

Special Features:

  • Corporate tax planning
  • International structuring
  • Compliance services

Visit Service: bdo.nl

Blue Umbrella Tax

Online Service

€89-149 per tax return

English, Dutch

Location: Fully online platform

Specialization: DIY tax return platform for expats

Special Features:

  • Guided completion
  • Automatic optimization
  • Multi-year support
  • Chat support

Visit Service: blueumbrella.nl

TaxSavers Netherlands

Digital Platform

€75-125 per return

English

Location: Online expat tax filing

Specialization: M-form specialization, expat deductions

Special Features:

  • Real-time calculations
  • Document upload
  • Maximum refund guarantee

Visit Service: taxsavers.nl

Tax filing step-by-step guide

Filing your Dutch tax return online

1

Access Mijn Belastingdienst

  1. Go to belastingdienst.nl
  2. Click "Inloggen" (Log in)
  3. Use DigiD to authenticate
  4. Select "Aangifte inkomstenbelasting" (Income tax return)
2

Choose Tax Year and Form

  • Tax Year: Select year you're filing for (2024 for 2025 filing)
  • Form Type:
    • - P-form: Standard residents
    • - M-form: Moved to/from Netherlands during tax year
    • - C-form: Non-residents (rare)
3

Review Pre-filled Information

The system automatically includes:

  • • Employment income from Dutch employers
  • • Bank interest from Dutch accounts
  • • Benefits and allowances received
  • • Previous year's data

Verify accuracy against your documents (errors can be costly).

4

Add Missing Information

Common additions needed:

  • • Foreign income and assets
  • • Rental income from properties
  • • Freelance/self-employment income
  • • Additional bank accounts
  • • Investment income and assets
5

Claim Deductions

Systematically review:

  • • Healthcare costs above threshold
  • • Educational expenses
  • • Charitable donations
  • • Partner alimony payments
  • • Work-related expenses beyond standard deduction
6

Review and Submit

  1. Check all sections for completeness and accuracy
  2. Review tax calculation and payment/refund amount
  3. Sign electronically with DigiD
  4. Submit return before deadline
  5. Save confirmation for your records

Ready to file your Dutch tax return?

Choose your path based on your situation complexity and comfort level with Dutch tax requirements.

File yourself (free)

Use official Mijn Belastingdienst portal

Best for simple situations

Online English service (€75-149)

English-language platforms with expert review

Good for standard expat situations

Professional tax advisory (€180-500)

Personal service for complex situations

Best for international tax planning

Last updated: December 2025 | Information verified with Dutch Tax Authority (Belastingdienst) and certified tax advisors. Critical corrections made to deadline information (May 1, not April 1), BSN timeline (2-5 weeks, not same-day), and 30% ruling salary threshold (€46,660/year for 2025).