Dutch income tax refund: how to get your money back

Tax settlement from the Netherlands requires the taxpayer to prepare:

• a tax card (jaaropgave), which lists, among others, tax prepayments and income earned in the Netherlands,
• a double-sided copy of the taxpayer’s identity card (and the spouse’s, in case of joint settlement),
• BSN number (formerly SOFI number),
• the Polish PIT-36 with ZG attachment showing income obtained in Poland,
• income certificate – EU/EEA form (for taxpayers required to confirm their right to allowances),
• a document confirming the bank account,
• proof of incurred costs.

The average tax refund obtained by our clients is 4082 PLN. However, the result depends on many factors, including:

• tax brackets,
• the amount of tax advances collected,
• social security contributions paid,
• period of work in the Netherlands,
• granted allowances,
• other taxpayer’s income.

A tax settlement can have two outcomes: tax refund or a payment due. Want to know more? A free calculation will dispel any doubts you may have about your projected tax refund.

Yes! A correction of an incorrect tax settlement from the Netherlands is considered as submitting a complete, new tax return.

Such a correction must be received by the Dutch tax office within 5 years from the end of the given tax year.

If the taxpayer submits the application to the tax office on time, a preliminary decision is usually issued within 6 months from the receipt of the tax return. After the decision, the waiting time for payment is usually short.

In the Netherlands it is possible to deduct incurred expenses, but they are rarely applied due to the need for thorough documentation. Deductible expenses include:

• expenses for alimony payments to a spouse,
• extraordinary medical costs due to serious illness or disability,
• expenses for care of a seriously disabled person (not possible if this person resides in Poland),
• expenses for taking necessary courses for the profession (in the NL),
• donations to charitable organizations or the church (in the NL),
• expenses for maintaining buildings that are Dutch monuments,
• expenses for granting a loan to entrepreneurs starting business in the NL.

The fact that tax residents are entitled to tax allowances is obvious, but what if the taxpayer does not have such status? Does this mean they lose out on a positive tax result from work in the Netherlands? No!

You are entitled to allowances if your income from the Netherlands constitutes at least 90% of your “worldwide income” in the given tax year. The same rule applies to those filing a joint tax settlement in the Netherlands. Income earned in the Netherlands must make up at least 90% of total income earned outside the country.

You do not need to have resident status in the Netherlands to fully benefit from Dutch tax allowances.

The obligation to file a declaration (for years up to and including 2022) applied to taxpayers expecting a refund above 14 EUR or if the due payment to the tax office exceeded 45 EUR. For taxpayers working in the Netherlands in 2023 and later, the obligation applies if the refund expected is over 17€ or the due payment is over 51€. You can file your tax return up to 5 years back:

• for 2024 until 31 December 2029
• for 2023 until 31 December 2028
• for 2022 until 31 December 2027
• for 2021 until 31 December 2026
• for 2020 until 31 December 2025

A correction of an incorrect tax settlement in the Netherlands can also be made up to 5 years back.

You should not delay applying for your tax refund. The Dutch tax office can at any time call you to submit an overdue tax return and add interest for delay. From 2024, the Belastingdienst does not distinguish between when residents and non-residents must settle. Now all persons obliged to settle have one deadline – 1st May. The previous year’s tax return must be filed by that date.

When preparing your tax return, you should always report all income obtained outside the Netherlands. To claim your right to allowances, you should also present an EU/EEA income certificate, unless you meet additional conditions.

A taxpayer who settled their income in the Netherlands (e.g. for 2023), was entitled to allowances and already submitted an income certificate – the following year (settling for 2024), they may skip attaching this document, provided they are entitled to allowances for the year in question (e.g., in 2024).

Also, taxpayers who were registered in the Netherlands for the entire year do not need to present an income certificate.

If you worked in the Netherlands but were not permanently registered there, you are obliged to file a tax return in the following cases:

• For years up to and including 2022, if taxpayers expect a refund above 14 EUR or if the payment due to the office was over 45 EUR. For those working in the Netherlands in 2023, they must settle if they expect a refund over 17€ or a payment to the office over 51€.
• If you have received a notice to settle. An Aangiftebrief is an official letter from the Belastingdienst, regardless of the expected result. A tax return must be filed within the deadline set by the Belastingdienst. If the tax return is not filed on time, a penalty may be imposed, ranging from €385 up to €5514.

Unfortunately, from 2023 the general tax allowance will no longer be paid to the partner during joint settlement. Considering that you can apply for a tax refund from the Netherlands up to five years back, getting the separation allowance for 2020-2022 is the last chance.

The individual deduction amount is determined based on the partner’s income. For 2022, it can be up to €193.

The income certificate form for the Dutch tax office is available each year after March 1 for the previous tax year. If you need this form, please contact your national tax office in your country of residence. They will complete and stamp the document for you.

If you are required to confirm your right to allowances but do not send the certificate to the Dutch tax office, the Belastingdienst may not consider your tax return. They may also issue a preliminary decision and later change it due to the lack of a certificate, which may result in a final decision with an amount several hundred euros lower, or even an additional payment to the Dutch tax office.

Characteristic for this document are barcodes specific to each tax year, which are automatically scanned in the Dutch system. If they turn out to be illegible or incorrect, the office will automatically reject the document and request a new form.

• Persons registered in the Netherlands for the entire year,
• persons who already settled tax in the Netherlands in the previous year and confirmed the right to allowances by attaching an Income Certificate (this applies only to the settlement for the following year).

The tax year runs from 1 January to 31 December of the calendar year. This is exactly the same period as the tax year in most countries, including Poland.

It is worth applying for a tax refund from the Netherlands already in the first half of the following calendar year, as soon as the tax office provides the current income certificate form.

Collect your monthly payslips, as well as confirmations of your tax allowances and costs.

They will help you calculate the highest possible tax refund from the Netherlands. Based on them, the Dutch tax office will process your Dutch tax settlement.

To check how much of your total income tax you can recover, simply contact our customer service by email. We will prepare a free tax refund calculation for you based on the data you provide.

Please make sure to include information from your Dutch tax card (Jaaropgave) confirming the income earned in the relevant tax year to receive an accurate estimate.

Tax rates in the Netherlands refer to the percentage rates of income tax that apply in the country. The Netherlands has a progressive tax system, which means that taxes are applied to income according to different income brackets.

The higher the income, the higher the percentage of tax to be paid. That is why, for many taxpayers, income tax must be settled with the Dutch tax office by submitting a properly completed tax return.

To be sure that your settlement is done correctly and that all your allowances are included, entrust your annual tax return to professionals.

Send us your foreign salary confirmations and, if you also worked in Poland – PIT 11. We will then analyze your documents and prepare your tax return to obtain a tax refund from the Netherlands.