How do I file an income tax return as a non-resident taxpayer?

Log in to Mijn Belastingdienst with your DigiD or an EU-approved login key.

Log on to Mijn Belastingdienst (Dutch only)

After logging in to Mijn Belastingdienst, choose successively:

  1. 'Inkomstenbelasting' (Income tax return)
  2. 'Belastingjaar 2022’ (Tax return year 2022)
    Or choose an earlier tax return year.
  3. '+ Meer tonen' (Show more)
  4. 'Aangifte inkomstenbelasting voor buitenlandse belastingplichtigen doen' (File an income tax return for non-resident taxpayers)

All tax returns are only available in Dutch.

Or read first whether you have to file an income tax return as a non-resident taxpayer.

Log in to file a tax return

You can only log in with your DigiD or an EU-approved login key. And no longer with a user name and password from the Dutch Tax and Customs Administration. Read more at How do I log in to file a tax return as a non-resident taxpayer?

Filing a tax return using the tax return form C?

This is possible if you cannot or do not want to file an online tax return. You can file a tax return using the paper tax return form C if you did not live in the Netherlands during the whole year, and you were liable to tax during the whole year and/or you were liable to pay social insurance contributions in the Netherlands.

Are you a government official of the Netherlands posted abroad, and do you want to file a tax return using a paper tax return form? In that case, file your tax return using a tax return form P.

If you have not received a tax return form C, call the Tax information line for non-resident tax issues and request the tax return form. Have your citizen service number (Dutch: bsn) at hand.

How do I fill in the tax return form C 2022?

Read more in the Explanatory notes tax return form C 2022 and the Short explanatory notes tax return form C 2022.