Netherlands Tax filing deadlines
Netherlands Tax filing deadlines: 5 deadline rules held, cited to 5 rules, each cited to its own official source; series-level citation is the first VAT rule's: Btw-aangifte: waar moet u aan denken?. Last checked against the official source on 13 Oct 2026.
Official source: 5 rules, each cited to its own official source; series-level citation is the first VAT rule's: Btw-aangifte · Last checked 2026-10-13 · source fingerprint
Recurring statutory filing and payment deadlines in Netherlands for VAT/GST returns and payments, PAYE/payroll withholding, corporate income tax returns and provisional payments, held as rules, each cited to the official source with the verbatim phrase that states it. The API computes the actual due dates from these rules, rolled for this country's weekend and national public holidays, and lists every day it stepped over.
Compare tax filing deadlines across all 18 European countries →
| Current value | 5 deadline rules |
|---|---|
| In force from | — |
| Official source | 5 rules, each cited to its own official source; series-level citation is the first VAT rule's: Btw-aangifte: waar moet u aan denken? — Belastingdienst |
| Last verified | 2026-10-13 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
RULES, NOT DATES. Each rule carries its own citation, anchor phrase and last_confirmed; the series last_confirmed is the oldest of them. effective_from is null on purpose: the rules rest on different instruments with different commencement dates, and no single date would be true of all of them. The paid response adds due_dates, computed from the rules over a window (default the next 365 days; from/to/year_end/tax query parameters). scripts/deadline-verify.mjs re-fetches every cited source and re-finds every anchor.
Get it programmatically
curl https://euroref.dev/v1/nl/filing-deadlines
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/nl/filing-deadlines/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/nl/filing-deadlinesThe rules
Each rule is cited to the official source, with the phrase that states it. A machine re-reads every cited source and re-finds that phrase; a rule whose phrase disappears is flagged for review.
| Tax | Obligation | Frequency | Due | Weekend / holiday | Official source | Last verified |
|---|---|---|---|---|---|---|
| VAT / GST | Btw-aangifte en betaling — per kwartaal Ondernemers die per kwartaal aangifte doen ('Meestal doet u aangifte per kwartaal'). | quarterly | last day of the following month | moves to the previous business day | Btw-aangifte: waar moet u aan denken? — Belastingdienst “Dan doet u dat uiterlijk op de laatste dag van de maand die volgt op het kwartaal of de maand waarover u aangifte doet” | 2026-10-13 |
| VAT / GST | Btw-aangifte en betaling — per maand Ondernemers die per maand aangifte doen. | monthly | last day of the following month | moves to the previous business day | Btw-aangifte: waar moet u aan denken? — Belastingdienst “Dan doet u dat uiterlijk op de laatste dag van de maand die volgt op het kwartaal of de maand waarover u aangifte doet” | 2026-10-13 |
| VAT / GST | Btw-aangifte en betaling — per jaar Ondernemers die per jaar aangifte doen (op beschikking). | annual | last day of the 3rd month after the period ends | moves to the previous business day | Btw-aangifte: waar moet u aan denken? — Belastingdienst “Doet u per jaar aangifte? Dan doet u aangifte vóór 1 april van het eerstvolgende jaar” | 2026-10-13 |
| PAYE / payroll withholding | Betaling loonheffingen — maandaangifte Inhoudingsplichtigen (werkgevers) met een aangiftetijdvak van een kalendermaand. | monthly | last day of the following month | moves to the previous business day | Algemene wet inzake rijksbelastingen — wetten.overheid.nl “gehouden de belasting binnen één maand na het einde van dat tijdvak overeenkomstig de aangifte aan de ontvanger te betalen” | 2026-10-13 |
| Corporate income tax | Aangifte vennootschapsbelasting Vennootschapsbelastingplichtigen; boekjaar gelijk aan kalenderjaar: 'voor 1 juni'; gebroken boekjaar: 'binnen 5 maanden na het einde van het boekjaar'. | annual | last day of the 5th month after the period ends | source silent; not moved, flagged | Aangifte vennootschapsbelasting doen — Belastingdienst “Hebt u een gebroken boekjaar? Dan doet u aangifte binnen 5 maanden na het einde van het boekjaar” | 2026-10-13 |
Due in the next 120 days
| Due date | Obligation | Period | Statutory date, if moved |
|---|---|---|---|
| 2026-10-30 | Betaling loonheffingen — maandaangifte | 2026-09-01 – 2026-09-30 | 2026-10-31 2026-10-31 Saturday |
| 2026-10-30 | Btw-aangifte en betaling — per maand | 2026-09-01 – 2026-09-30 | 2026-10-31 2026-10-31 Saturday |
| 2026-10-30 | Btw-aangifte en betaling — per kwartaal | 2026-07-01 – 2026-09-30 | 2026-10-31 2026-10-31 Saturday |
| 2026-11-30 | Betaling loonheffingen — maandaangifte | 2026-10-01 – 2026-10-31 | — |
| 2026-11-30 | Btw-aangifte en betaling — per maand | 2026-10-01 – 2026-10-31 | — |
| 2026-12-31 | Betaling loonheffingen — maandaangifte | 2026-11-01 – 2026-11-30 | — |
| 2026-12-31 | Btw-aangifte en betaling — per maand | 2026-11-01 – 2026-11-30 | — |
| 2027-01-29 | Betaling loonheffingen — maandaangifte | 2026-12-01 – 2026-12-31 | 2027-01-31 2027-01-31 Sunday; 2027-01-30 Saturday |
| 2027-01-29 | Btw-aangifte en betaling — per maand | 2026-12-01 – 2026-12-31 | 2027-01-31 2027-01-31 Sunday; 2027-01-30 Saturday |
| 2027-01-29 | Btw-aangifte en betaling — per kwartaal | 2026-10-01 – 2026-12-31 | 2027-01-31 2027-01-31 Sunday; 2027-01-30 Saturday |
Business days exclude this country's weekly rest days (Saturday, Sunday) and the NATIONAL public holidays in its public-holidays series. Regional holidays are not applied. Each due date is computed from the cited rule; the rule is the citable fact, the date is our arithmetic on it. Thresholds, elections, extensions and sector regimes that move a taxpayer between rules are described in each rule's applies_to and notes, not decided here.
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Other Netherlands series: Policy interest rate · Value added tax (BTW / omzetbelasting) · VAT registration threshold · Statutory minimum wage (wettelijk minimumuurloon) · Public holidays · Consumer price inflation (CPI) · Corporate income tax (vennootschapsbelasting) · Withholding tax rates · Personal income tax (inkomstenbelasting, box 1) · Statutory social-insurance contributions · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive) · statutory interest rate
The same figure elsewhere: Norway · Poland · Portugal · Romania · Spain · all 18