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Taxes · calendar 2027

Tax calendar 2027 for Ukrainians in the Netherlands

The tax calendar 2027 lists the dates by which returns are filed, taxes are paid and allowances are requested in the Netherlands. In 2027 you close tax year 2026: the annual inkomstenbelasting return, the toeslagen applications for 2026 and, for ZZP, four quarterly BTW returns. Every row below has a date, an audience and a link to the official source.

Updated 8 hours agoDates checked against the official sources:
Who it concerns:EveryoneEmployeesZZPToeslagen

2027 deadlines by month

January 2027

  1. BTW return for Q4 2026

    ZZP

    Last day to file the turnover-tax return for October–December 2026 and pay the BTW due. Rule: the last day of the month after the quarter. Under KOR (the small-business exemption) there is no quarterly return.

    Source: belastingdienst.nl →

February 2027

  1. approximate period

    Jaaropgaaf 2026 from your employer

    Employees

    Your employer issues the annual statement of wages and withheld loonheffing, usually in January–February. Collect a jaaropgaaf from every employer you had in 2026: you check the pre-filled return against them.

    Source: belastingdienst.nl →

March 2027

  1. Income-tax return for 2026 opens

    Everyone

    Usually from 1 March you can file the annual return for 2026 in Mijn Belastingdienst (log in with DigiD); the Belastingdienst announces the exact opening date each year. For the year you arrived in or left the Netherlands you file a separate M-return: online it opens later than the regular return (for 2025: from 1 May 2026), the paper M-form can be ordered from April, and the filing deadline is the date in your letter from the Belastingdienst.

    Source: belastingdienst.nl →

April 2027

  1. File before 1 April — reply before 1 July

    Everyone

    The Belastingdienst promise: file before 1 April and you get the assessment notice before 1 July. File after 1 April and they aim to reply within 3 months. The final assessment (definitieve aanslag) follows at the latest 3 years after the end of the tax year.

    Source: belastingdienst.nl →

  2. BTW return for Q1 2027

    ZZP

    Turnover for January–March 2027: file the return and pay the BTW by the end of the day. If the return shows a refund, the Belastingdienst transfers it after processing.

    Source: belastingdienst.nl →

May 2027

  1. Your 2026 return must be in before 1 May — or request uitstel

    Everyone

    Your return must be in BEFORE the date in your Belastingdienst letter — usually 1 May, so the last day to file is 30 April. If you cannot make it, request an extension (uitstel), also before 1 May: you get 4 extra months, until 1 September (last day 31 August), but tax interest (belastingrente) is usually charged over that time. Late without uitstel: first a reminder and a demand, then a fine.

    Source: belastingdienst.nl →

July 2027

  1. BTW return for Q2 2027

    ZZP

    Turnover for April–June 2027. File even with zero turnover: a nil return also has to be in on time, otherwise there is a fine for not filing.

    Source: belastingdienst.nl →

September 2027

  1. With uitstel: your 2026 return must be in before 1 September

    Everyone

    If you requested uitstel before 1 May, your 2026 return must be in before 1 September — the last day to file is 31 August (4 months after 1 May). A different date applies only when the Belastingdienst confirmed it in writing — for instance through a tax adviser.

    Source: belastingdienst.nl →

October 2027

  1. BTW return for Q3 2027

    ZZP

    Turnover for July–September 2027. Check whether your KOR choice still holds and whether you have passed the turnover threshold at which the exemption ends.

    Source: belastingdienst.nl →

December 2027

  1. approximate period

    Voorschotbeschikking for your 2028 toeslagen

    Toeslagen

    If you receive toeslagen, Dienst Toeslagen sends the voorschotbeschikking at the end of the year — the provisional calculation of your monthly 2028 amounts (in 2025 the letters went out between 21 November and 14 December). It arrives by post, in your Berichtenbox on MijnOverheid and in Mijn toeslagen. Check the income and household estimate: an advance that is too high has to be paid back later.

    Source: belastingdienst.nl →

  2. Last day to apply for 2026 toeslagen

    Toeslagen

    Zorgtoeslag, huurtoeslag and kindgebonden budget for 2026 can be requested up to and including 31 December 2027 (the rule since toeslag year 2025: until 31 December of the following year; it used to end on 1 September). Kinderopvangtoeslag has its own, shorter window — check the Toeslagen site.

    Source: belastingdienst.nl →

  3. Switch zorgverzekering for 2028

    Everyone

    Want a different insurer or policy for 2028? Cancel your current insurance by 31 December (the new insurer does it for you if you sign up by 31 December). You can take out the new policy until 1 February 2028 — it then applies retroactively from 1 January. This concerns people with their own zorgverzekering, not coverage under the RMO scheme.

    Source: rijksoverheid.nl →

January 2028

already 2028

  1. BTW return for Q4 2027 — the first deadline of 2028

    ZZP

    Turnover for October–December 2027 is filed and paid by the end of January 2028. Start collecting the documents for your 2027 income-tax return at the same time — it usually opens on 1 March 2028.

    Source: belastingdienst.nl →

What to prepare each quarter

A short checklist: what to gather before each block of deadlines.

January–March

  • A jaaropgaaf from every employer you had in 2026, annual bank statements and documents on other income.
  • A working DigiD: without it you cannot sign in to Mijn Belastingdienst or Mijn toeslagen.
  • ZZP: close the 2026 books — all invoices, expenses and the Q4 turnover for the BTW return at the end of January.

April–June

  • File the 2026 return before 1 May (last day: 30 April) or request uitstel before that same date.
  • Check the pre-filled data: employer, insurance, rent, fiscal partner.
  • ZZP: BTW return for Q1 at the end of April; set the amount due aside in advance.

July–September

  • Received an assessment (aanslag)? Check the figures; you have 6 weeks from the date of the letter to object (bezwaar).
  • With uitstel, the return must be in before 1 September (last day: 31 August).
  • ZZP: BTW return for Q2 at the end of July, even if turnover was zero.

October–December

  • Toeslagen for 2026 not yet requested? Apply by 31 December 2027.
  • Check the voorschotbeschikking for 2028 and report changes in income or address.
  • Compare zorgverzekering policies and switch by 31 December if needed. ZZP: BTW return for Q3 at the end of October.

Frequently asked questions

What if I missed 1 May?

File as soon as you can, even late. If you received an invitation letter (aangiftebrief), the Belastingdienst first sends a reminder (herinnering) and then a demand (aanmaning) with a new date; if there is still no return, it imposes a fine and estimates your income itself. A refund, if you are owed one, is still paid out after the return is checked. No invitation letter? Fill in the return in Mijn Belastingdienst and look at the result: if you owe more than the aanslaggrens you must file before 14 July 2027; if you only expect a refund you can file within 5 years.

How do I get uitstel, and until when?

Request the extension before 1 May — through the Belastingdienst (the form "Aanvraag uitstel aangifte inkomstenbelasting" is on its site) or through a tax adviser. The standard uitstel gives you 4 months, until 1 September (last day to file: 31 August). If you end up owing tax, tax interest (belastingrente) is usually charged over the extension period.

What is the M-form and do I need it?

The M-return (M-aangifte, from "migratie") is filed for the year in which you arrived in or left the Netherlands — the year you were a resident for only part of it. You can complete it online in Mijn Belastingdienst or on the paper M-form. The online M-return opens later than the regular return (for 2025: from 1 May 2026), the paper form can be ordered from April, and the deadline is the date in your letter from the Belastingdienst. For full years of residence you file the regular return.

Can I still file for earlier years?

Yes. A return — and with it a claim for overpaid tax — can be filed for the 5 previous years. In 2027 that means the years 2022–2026; for 2022 the last day is 31 December 2027. Whether you get a refund, and how much, is decided by the Belastingdienst after it checks the return.

Where does a ZZP see the BTW deadlines?

One rule: the BTW return and payment are due by the last day of the month after the quarter — the end of January, April, July and October. In ZZP Pro on Dopomoga (a trial is available) the deadline centre lists the BTW quarters, the annual return and your overdue invoices with the days left; with KOR mode on, the BTW quarters are not shown. Always check the official dates and amounts in Mijn Belastingdienst Zakelijk.

Until when can I apply for 2026 toeslagen?

Up to and including 31 December 2027 — for zorgtoeslag, huurtoeslag and kindgebonden budget. This rule applies since toeslag year 2025; before that the window closed on 1 September. If you already receive a toeslag, it continues automatically into the next year — what matters is reporting changes in income, address and household in time, so you do not have to repay an overpayment.

Nearby on Dopomoga

Taxes section

Guides on the return, the jaaropgaaf, the M-form and tax refunds.

Tax calculator 2026

An indicative inkomstenbelasting estimate at the 2026 rates.

Tax refund

Check whether you overpaid in 2022–2026 and choose: file yourself or through an accountant of the partner firm.

Benefits section

Toeslagen, kinderbijslag and how to apply through Mijn toeslagen.

ZZP tools

Invoices, expenses and a BTW overview per quarter; the deadline centre is part of ZZP Pro.

Official sources

The dates in this calendar come from these pages; rules change — check the current version before you act.

Dopomoga is not a tax adviser: this calendar is general information based on the official sources, not advice for your situation. Dopomoga does not file anything on your behalf: you file your return yourself via Mijn Belastingdienst, or a registered accountant of the partner firm files it under a DigiD Machtigen authorisation.

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