How do I file my tax return for the year of my emigration or immigration?

You can file your tax return online in Mijn Belastingdienst, or with a paper tax return form.

Make your choice:

• You want to file an online 2024 tax return for the year of emigration or immigration

  Log in and click on 'Aangifte inkomstenbelasting voor belastingplichtigen die een deel van het jaar buiten Nederland wonen doen', under 'Inkomstenbelasting', 'Belastingaangifte', 'Belastingjaar 2024’.

  (Income tax return for taxpayers living outside the Netherlands for part of the year, under Income tax, Tax return, Tax year 2024).

  Log in to Mijn Belastingdienst

  Unable to log in?

  Apply for DigiD. If you live in the Netherlands, at Apply for DigiD. If you live abroad, please read first How do I apply for a DigiD from abroad?

  Or read more about logging in with an EU-approved login key from your country of residence.

• You want to file a tax return for the year of emigration or immigration on paper

  Unable or unwilling to file a tax return online? Then file a tax return using the paper tax return form M (migration).

  Request the tax return form:

  • tax return form M 2024
  • tax return form M 2023
  • tax return form M 2022
  • tax return form M 2021
  • tax return form M 2020

  You are an entrepreneur? And you are filing a tax return using a paper tax return form M, then you will also have to fill in the M annual report. Request the annual report booklet from the Tax information line for non-resident tax issues.

Want help with your tax return for the year of emigration or immigration?

Then you can make an appointment with an employee of the Tax Administration.