Income tax return 2022 (Inkomstenbelasting) and tax deductions

It is the tax paid on income received during a fiscal year, which begins on January 1 and ends on December 31; whether it is income from employee, self-employee, other income, etc.



Do I have to file the Dutch Income Tax return?

If you received a declaration letter from the Dutch Tax Authorities (Belastingdienst), you are obliged to file the income tax return on the date mentioned in the letter, otherwise you will receive a fine for not doing it on time. In general, the letter may mention that you must send the declaration between March and April of the year to declare.

What happens if you did not receive the declaration letter, then do I have to declare the income tax return?

If you did not receive the invitation letter, but you must pay more than 49 euros in taxes (reference for the year 2021) in the income  tax return, you are obliged to send the declaration. However, you have up to 5 years to send it. 


What type of declaration form applies to me?

There are different types of tax forms: M, P, C and F-Form, if you want to know which one corresponds to you, check the following link:


When should I file the income tax return?

The income tax return must be sent between March and April, of the year following the one you wish to declare. If they have sent you a declaration letter with a deadline, you must meet that date mentioned in the letter, otherwise you will be fined for filing late.


How long can it take until I have an assessment of income tax return?

If you send your income tax return within the stipulated time, between March and April, on average you can receive a response before July of that year. But, if you send your income statement outside of those dates, the resolution of your declaration may take up to 36 months.



– From income tax return 2022, study costs and other educational expenses are no longer deductible. You can check if you are eligible for the STAP Budget, check the following article about the different types of subsidies:


– If you are self-employed, nothing will change for you, study expenses are business expenses, so you can still deduct them from your company.

– If you incurred many illness or disability costs in 2021, health care costs are only deductible, only if they are above the limit amount.

– If you bought a house for the first time, you should consider the expenses for contracting a mortgage, mortgage interest or loans, periodic land lease payments, etc.

– If you go to work by public transport, you can deduct your travel expenses if you meet certain conditions.

– If you pay alimony for your ex-partner.

– Donations to most charities are deductible



– Hour criterion: if you work at least 1,225 hours a year for your company.

– Business expenses.

– Small-scale investment deduction.

– Initial deduction.

– Exemption of earnings of SMEs.


Source : Belastingdienst

We have more than 10 years of experience.

We have the first multilingual, fiscal-administrative tax filing platform in the Netherlands.

Patricia Santa Cruz
Tax Advisor

TAX-IN, an online agency, is specialized in providing VAT and income tax declaration services for individuals and self-employed workers, in addition to making requests for subsidies or aid in the Netherlands.



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