The tax office opened for 2024 returns on March 1. So here is a round-up of the latest tax news and information about what you need to do to get ready, with the help of Mark Bastiaans of Dutchtaxadvice.

The annual tax return

The Dutch tax year runs from January to December and the deadline for filing your return is May 1, unless you have asked for a delay. If you will not be ready on time, you need to apply for a postponement before May 1 as well.

“If you can’t face doing it yourself if your tax situation is complicated, and if you feel you are running out of time, then the sensible option is to call in the experts,” says Mark.

“Get in touch and we’ll send you a proposal. If you do file later than May 1, without asking for a delay, you will have to pay interest on what you owe, and you may face a fine as well. All the more reason then, to start looking at what you need to do as soon as you can!”

You should also make sure you take full advantage of all the possible tax deductions you can claim – such as sizeable donations to charity – as well as mortgage tax relief.

Tax changes in 2025

The government introduced several changes to income tax this year, including cutting the lowest tax rate slightly and introducing a second tax bracket.

The changes might seem minor but they will increase the marginal tax burden for middle-income workers (with a taxable income between €43,000 and €75,000) in 2025. Other changes are also being made to the General Tax Credit Reduction (Algemene heffingskorting) while the employment tax credit (Arbeidskorting) will be increased slightly.

“These changes, of course, will not impact your 2024 tax liabilities, but it is good to be aware of what is coming up,” says Mark. “You can find a full breakdown of all the changes on our website.”

Box 3 update

The big news about Box 3 – the Dutch wealth tax system – is that the government’s 2025 Tax Plan does not include any change to the basic tax rate, which will remain at 36%.

You may also have received a letter from the tax office last year telling you that you will be able to declare your actual returns on investments and savings via a new form – the Opgaaf Werkelijk Rendement later this year – probably from June onwards.

This form is a key step toward addressing discrepancies in wealth taxation in the Netherlands which is currently based on a fictitious return rather than actually what you “earned”.

“We can help you check if you overpaid Dutch income tax on your savings and investments or not, and if so help you complete the statement,” says Mark. “Be aware, however, that this will have to be done in time, normally within six weeks of your tax assessment being finalised for the year.”

No change to the 30% ruling

The good news for people claiming the 30% ruling is that the government decided not to cut the 30% to 27%, although there is still political pressure for reform.

In addition, a recent court case has confirmed that employees living in the Netherlands on a search year visa after completing their studies are in some cases not eligible for the 30% ruling tax benefit.

The case centred on an Indian national who did not qualify for the benefit because he had been living in the country since 2019 when he came as a student. The court said he was living in the Netherlands and was considered a tax resident when he signed the employment contract and, given he had been joined by his family, had established a durable connection to the Netherlands.

“This court case shows that if you’re considering applying for the 30% ruling for yourself or your employee, do make you meet all the requirements,” says Mark.

30% ruling calculator

“If you need assistance with the application or simply wish to check your eligibility, you can always reach out to us at info@dutchtaxadvice.nl or complete our contact form on our website, and one of our experts will be happy to help you,” he says. “You can also always check out our 30% ruling calculator as well.”

Help for corporates

By the way, Dutchtaxadvice can also help you set up a company in the Netherlands, make the most of the DAFT treaty, and deal with your corporate taxes, value-added tax returns, and annual reports. Find out more