Netherlands tax calendar 2026: return and payment dates
In the Netherlands the tax year runs from 1 January to 31 December. As of 25 October 2026 the current tax year ends on 31 December 2026; the next tax return is due by 1 May 2027 (tax year 2026; a Saturday, and the rule in full below says whether it moves to the next working day), and the tax payment is due after the tax assessment, not on a fixed day.
For a private investor who is tax resident in the Netherlands and holds listed shares and ETFs at a foreign broker. Dates only — Allocaria calculates no tax and files nothing.
Key dates (as of 25 October 2026)
- 31 December 2026The tax year ends — for tax year 2026 (in 67 days).
- 1 May 2027Tax return due — for tax year 2026 (in 188 days). This date falls on a weekend; the rule in full below says whether it moves to the next working day.
- No fixed dayTax payment due — for tax year 2026: due after the tax assessment (see the details below).
Return deadline, in full
Return must be received before the date in the invitation letter, usually 1 May of the following year (belastingdienst.nl); extension of 4 months on request before that date. For tax year 2026: 1 May 2027 (a Saturday).Payment deadline, in full
Payable according to the (provisional/final) assessment; the payment term is stated on the assessment notice (not verified in this check).
Where to file and pay
Returns and payments go through the tax authority. Its own website: Tax and Customs Administration (Belastingdienst) — official website.
Allocaria links to the authority's site and files or pays nothing for you.
Common questions
The tax year in the Netherlands runs from 1 January to 31 December. The current one ends on 31 December 2026.
The next tax return deadline on record for the Netherlands is 1 May 2027 (tax year 2026). This date falls on a weekend; the full rule on this page says whether it moves to the next working day.
Tax payment in the Netherlands falls due after the tax assessment, not on a fixed day; the rule is quoted in full on this page. Returns and payments go through the tax authority: Tax and Customs Administration (Belastingdienst), www.belastingdienst.nl. Allocaria files and pays nothing for you.
Who must file
File if invited by letter, or if the tax due exceeds the assessment threshold (EUR 58 for tax year 2025). Box 3 tax arises only when net assets on 1 January exceed EUR 59,357 per person (2026). Sales, dividends or a foreign broker do not by themselves trigger anything; holdings at a foreign broker must be included in Box 3.
Forms the tax authority names
- Aangifte inkomstenbelasting (Mijn Belastingdienst)
- Box 3 section: foreign bank balances and investments (value on 1 January)
- Actual-return statement (werkelijk rendement) in the return - optional, from tax year 2025
Sources
Confidence in these sources: high (official sources). Each line is a public page; open it to check the wording yourself.
- Belastingdienst - Hoe is het box 3-inkomen op mijn voorlopige aanslag 2026 berekend? (1.28% / 6.00% / 2.70%, 36%, EUR 59,357)
Official source · read 14 October 2026
- Belastingdienst - Hoe wordt mijn box 3-inkomen over 2025 berekend?
Official source · read 14 October 2026
- Belastingdienst - Wat is mijn werkelijk rendement? (counter-evidence scheme, new system likely 2028)
Official source · read 14 October 2026
- Belastingdienst - Heffingsvrij vermogen
Official source · read 14 October 2026
- Belastingdienst - Wanneer moet mijn aangifte inkomstenbelasting binnen zijn? (usually 1 May)
Official source · read 14 October 2026
- Belastingdienst - Uitstel aanvragen (4 months extension)
Official source · read 14 October 2026
- Belastingdienst - Moet ik aangifte doen? (EUR 58 threshold)
Official source · read 14 October 2026
- PwC Worldwide Tax Summaries - Netherlands, Individual: Income determination (last reviewed 29 May 2026)
Professional-services guide · read 14 October 2026
- PwC Worldwide Tax Summaries - Netherlands, Individual: Significant developments (Box 3 Actual Return Act)
Professional-services guide · read 14 October 2026
Neighbouring countries
Tax dates of countries close to Netherlands: when the tax year ends and when the return and the tax are due.
General information compiled from the public sources listed below (checked 14 October 2026). Not tax advice. Rules change — check with the tax authority of the Netherlands. A date that falls on a weekend or a public holiday may be moved to the next working day by the tax office.