When is the deadline?
For the 2025 income tax return, the final submission date is: 1 May 2026. This is the standard deadline for private individuals who have received a tax return letter from the Belastingdienst (Dutch tax authority).
Did you not receive a letter, but think you should actually file a tax return (or that you can get money back)? Then you can file a tax return voluntarily. The Belastingdienst can ask you to do this up to 5 years back.
What happens if you are late?
If you have not filed a tax return after 1 May 2026, the Belastingdienst (Dutch tax authority) can:
- Send a reminder — with a new deadline (usually 2–4 weeks extra)
- Impose a default fine — if you don't file after the reminder either
- Impose an ex officio assessment — the Belastingdienst (Dutch tax authority) then estimates your income (usually on the high side)
⚠️ Avoid an ex officio assessment: An estimate by the Belastingdienst (Dutch tax authority) is almost always higher than the actual tax you owe. File your tax return yourself — that is almost always more favourable.
How high is the fine?
The default fine for filing late has three levels:
| Situation | Fine |
|---|---|
| First default (late, but submitted) | €68 – €385 |
| Repeated default | up to €1,659 |
| Deliberately not filing (fraud) | up to €8,250 or criminal prosecution |
* Amounts 2026. The fine is not imposed if you expect to get money back and this is the first time you are late.
Good news: If you are entitled to a tax refund and this is the first time you are filing late, the Belastingdienst (Dutch tax authority) in practice rarely or never imposes a fine. File the tax return as soon as possible.
Request an extension
Can't meet the 1 May 2026 deadline? Request an extension — this is simple and free:
- Online via My Belastingdienst — log in with DigiD and request an extension. You automatically get an extension until 1 September 2026.
- Via a tax adviser — If you use a tax adviser like us, we can request an extension on your behalf until 1 May 2027 (via the adviser scheme for intermediaries).
File tax returns from previous years
Have you not filed a tax return for several previous years? You can still correct this. The rules:
- Voluntary tax return — You can always voluntarily file a tax return for previous years, even if you have not received a reminder. This is worthwhile if you can get money back.
- Period for refunds — Refunds of overpaid tax are possible over the past 5 years. For 2021 you can submit a request up to 31 December 2026.
- Back-assessment — If you have paid too little tax, the Belastingdienst (Dutch tax authority) can issue a back-assessment up to 5 years back (in case of fraud, 12 years).
We arrange it for you
Did you forget the tax return or have you not filed for years? We help you sort everything out — from filing for multiple years at once to requesting extensions and assessing whether any fines can be reduced.
Do you know someone who hasn't filed their tax return yet? Forward this article.
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