Do I have to file a 2024 tax return as a non-resident taxpayer?
You have to file a tax return if you receive a tax return letter or a tax return form C from us.
Are you not notified? Then you may still have to file a 2024 tax return
You also have to file a 2024 tax return if you have to pay €57 or more tax on your Dutch income.
If you get €19 or more back, also file a 2024 tax return.
The table shows the assessment and refund limit for previous years.
| Year | Assessment limit | Refund limit |
|---|---|---|
| 2024 |
€57 |
€19 |
| 2023 |
€52 |
€17 |
| 2022 |
€48 |
€15 |
| 2021 |
€48 |
€15 |
| 2020 |
€47 |
€15 |
You can file your tax return up to 5 years back
You can only do so if you have not previously been notified that you have to file a tax return. The table shows the deadline for filing your tax return.
| Tax return | Deadline |
|---|---|
| 2024 |
31 December 2029 |
| 2023 |
31 December 2028 |
| 2022 |
31 December 2027 |
| 2021 |
31 December 2026 |
| 2020 |
31 December 2025 |