Every Belastingdienst tax deadline explained in plain English — VAT, corporate tax, personal income tax, social security, and more. Covers key filing and payment dates required by the EU VAT Directive and national tax laws.
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Nov 2, 2026 · in 8 days
VAT return and payment (btw-aangifte) — Q3 2026 / September 2026
Quarterly filers (most small and medium businesses) file the VAT return for Q3 2026 in Mijn Belastingdienst Zakelijk and pay the VAT due by this date; monthly filers do the same for September 2026. The return and the payment must both have been received by the Belastingdienst.
Add these dates to your calendar (.ics)Quarterly filers (most small and medium businesses) file the VAT return for Q4 2025 in Mijn Belastingdienst Zakelijk and pay the VAT due by this date; monthly filers do the same for December 2025. The return and the payment must both have been received by the Belastingdienst.
Businesses that supplied goods or services to VAT-registered customers in other EU countries file the ICP statement for Q4 2025; those supplying more than €50,000 of goods a quarter file monthly, here for December 2025.
Employers file the payroll tax return for December 2025 — wage tax, national insurance contributions, employee insurance premiums and the income-related Zvw contribution — and pay the amount due by this date. Employers on four-weekly periods have their own dates in the Belastingdienst table.
Only businesses the Belastingdienst has put on monthly filing (typically those paying more than €15,000 VAT a quarter, or on request) file and pay for January 2026 by this date. Quarterly filers have no return this month.
Monthly ICP filers (intra-EU supplies of goods above €50,000 in the current or one of the previous four quarters) file the statement for January 2026.
Employers file the payroll tax return for January 2026 — wage tax, national insurance contributions, employee insurance premiums and the income-related Zvw contribution — and pay the amount due by this date. Employers on four-weekly periods have their own dates in the Belastingdienst table.
Only businesses the Belastingdienst has put on monthly filing (typically those paying more than €15,000 VAT a quarter, or on request) file and pay for February 2026 by this date. Quarterly filers have no return this month.
Monthly ICP filers (intra-EU supplies of goods above €50,000 in the current or one of the previous four quarters) file the statement for February 2026.
Employers file the payroll tax return for February 2026 — wage tax, national insurance contributions, employee insurance premiums and the income-related Zvw contribution — and pay the amount due by this date. Employers on four-weekly periods have their own dates in the Belastingdienst table.
Only for businesses with very little VAT that the Belastingdienst has allowed to file once a year: the return and payment for 2025 are due by 31 March 2026.
Quarterly filers (most small and medium businesses) file the VAT return for Q1 2026 in Mijn Belastingdienst Zakelijk and pay the VAT due by this date; monthly filers do the same for March 2026. The return and the payment must both have been received by the Belastingdienst.
Businesses that supplied goods or services to VAT-registered customers in other EU countries file the ICP statement for Q1 2026; those supplying more than €50,000 of goods a quarter file monthly, here for March 2026.
Employers file the payroll tax return for March 2026 — wage tax, national insurance contributions, employee insurance premiums and the income-related Zvw contribution — and pay the amount due by this date. Employers on four-weekly periods have their own dates in the Belastingdienst table.
Individuals and self-employed people who received an invitation (aangiftebrief) file their 2025 income tax return in Mijn Belastingdienst; it must be received before 1 May 2026, or by the date in the letter. Filing opens on 1 March.
Companies whose financial year is the calendar year must file the 2025 corporate income tax return before 1 June 2026 (other financial years: within 5 months of the year end). An extension, usually to 1 November, can be requested before this date; the tax itself is paid on the assessment.
Only businesses the Belastingdienst has put on monthly filing (typically those paying more than €15,000 VAT a quarter, or on request) file and pay for April 2026 by this date. Quarterly filers have no return this month.
Monthly ICP filers (intra-EU supplies of goods above €50,000 in the current or one of the previous four quarters) file the statement for April 2026.
Employers file the payroll tax return for April 2026 — wage tax, national insurance contributions, employee insurance premiums and the income-related Zvw contribution — and pay the amount due by this date. Employers on four-weekly periods have their own dates in the Belastingdienst table.
Only businesses the Belastingdienst has put on monthly filing (typically those paying more than €15,000 VAT a quarter, or on request) file and pay for May 2026 by this date. Quarterly filers have no return this month.
Monthly ICP filers (intra-EU supplies of goods above €50,000 in the current or one of the previous four quarters) file the statement for May 2026.
Employers file the payroll tax return for May 2026 — wage tax, national insurance contributions, employee insurance premiums and the income-related Zvw contribution — and pay the amount due by this date. Employers on four-weekly periods have their own dates in the Belastingdienst table.
Quarterly filers (most small and medium businesses) file the VAT return for Q2 2026 in Mijn Belastingdienst Zakelijk and pay the VAT due by this date; monthly filers do the same for June 2026. The return and the payment must both have been received by the Belastingdienst.
Businesses that supplied goods or services to VAT-registered customers in other EU countries file the ICP statement for Q2 2026; those supplying more than €50,000 of goods a quarter file monthly, here for June 2026.
Employers file the payroll tax return for June 2026 — wage tax, national insurance contributions, employee insurance premiums and the income-related Zvw contribution — and pay the amount due by this date. Employers on four-weekly periods have their own dates in the Belastingdienst table.
Only businesses the Belastingdienst has put on monthly filing (typically those paying more than €15,000 VAT a quarter, or on request) file and pay for July 2026 by this date. Quarterly filers have no return this month.
Monthly ICP filers (intra-EU supplies of goods above €50,000 in the current or one of the previous four quarters) file the statement for July 2026.
Employers file the payroll tax return for July 2026 — wage tax, national insurance contributions, employee insurance premiums and the income-related Zvw contribution — and pay the amount due by this date. Employers on four-weekly periods have their own dates in the Belastingdienst table.
If you requested an extension before 1 May 2026, your 2025 income tax return is due by 1 September 2026. Tax advisers using the Belastingdienst extension scheme have later, staggered dates.
Only businesses the Belastingdienst has put on monthly filing (typically those paying more than €15,000 VAT a quarter, or on request) file and pay for August 2026 by this date. Quarterly filers have no return this month.
Monthly ICP filers (intra-EU supplies of goods above €50,000 in the current or one of the previous four quarters) file the statement for August 2026.
Employers file the payroll tax return for August 2026 — wage tax, national insurance contributions, employee insurance premiums and the income-related Zvw contribution — and pay the amount due by this date. Employers on four-weekly periods have their own dates in the Belastingdienst table.
Quarterly filers (most small and medium businesses) file the VAT return for Q3 2026 in Mijn Belastingdienst Zakelijk and pay the VAT due by this date; monthly filers do the same for September 2026. The return and the payment must both have been received by the Belastingdienst.
Businesses that supplied goods or services to VAT-registered customers in other EU countries file the ICP statement for Q3 2026; those supplying more than €50,000 of goods a quarter file monthly, here for September 2026.
Employers file the payroll tax return for September 2026 — wage tax, national insurance contributions, employee insurance premiums and the income-related Zvw contribution — and pay the amount due by this date. Employers on four-weekly periods have their own dates in the Belastingdienst table.
Only businesses the Belastingdienst has put on monthly filing (typically those paying more than €15,000 VAT a quarter, or on request) file and pay for October 2026 by this date. Quarterly filers have no return this month.
Monthly ICP filers (intra-EU supplies of goods above €50,000 in the current or one of the previous four quarters) file the statement for October 2026.
Employers file the payroll tax return for October 2026 — wage tax, national insurance contributions, employee insurance premiums and the income-related Zvw contribution — and pay the amount due by this date. Employers on four-weekly periods have their own dates in the Belastingdienst table.
Only businesses the Belastingdienst has put on monthly filing (typically those paying more than €15,000 VAT a quarter, or on request) file and pay for November 2026 by this date. Quarterly filers have no return this month.
Monthly ICP filers (intra-EU supplies of goods above €50,000 in the current or one of the previous four quarters) file the statement for November 2026.
Employers file the payroll tax return for November 2026 — wage tax, national insurance contributions, employee insurance premiums and the income-related Zvw contribution — and pay the amount due by this date. Employers on four-weekly periods have their own dates in the Belastingdienst table.
Quarterly filers (most small and medium businesses) file the VAT return for Q4 2026 in Mijn Belastingdienst Zakelijk and pay the VAT due by this date; monthly filers do the same for December 2026. The return and the payment must both have been received by the Belastingdienst.
Businesses that supplied goods or services to VAT-registered customers in other EU countries file the ICP statement for Q4 2026; those supplying more than €50,000 of goods a quarter file monthly, here for December 2026.
Employers file the payroll tax return for December 2026 — wage tax, national insurance contributions, employee insurance premiums and the income-related Zvw contribution — and pay the amount due by this date. Employers on four-weekly periods have their own dates in the Belastingdienst table.
Only businesses the Belastingdienst has put on monthly filing (typically those paying more than €15,000 VAT a quarter, or on request) file and pay for January 2027 by this date. Quarterly filers have no return this month.
Monthly ICP filers (intra-EU supplies of goods above €50,000 in the current or one of the previous four quarters) file the statement for January 2027.
Employers file the payroll tax return for January 2027 — wage tax, national insurance contributions, employee insurance premiums and the income-related Zvw contribution — and pay the amount due by this date. Employers on four-weekly periods have their own dates in the Belastingdienst table.
Only businesses the Belastingdienst has put on monthly filing (typically those paying more than €15,000 VAT a quarter, or on request) file and pay for February 2027 by this date. Quarterly filers have no return this month.
Monthly ICP filers (intra-EU supplies of goods above €50,000 in the current or one of the previous four quarters) file the statement for February 2027.
Employers file the payroll tax return for February 2027 — wage tax, national insurance contributions, employee insurance premiums and the income-related Zvw contribution — and pay the amount due by this date. Employers on four-weekly periods have their own dates in the Belastingdienst table.
Only for businesses with very little VAT that the Belastingdienst has allowed to file once a year: the return and payment for 2026 are due by 31 March 2027.
Quarterly filers (most small and medium businesses) file the VAT return for Q1 2027 in Mijn Belastingdienst Zakelijk and pay the VAT due by this date; monthly filers do the same for March 2027. The return and the payment must both have been received by the Belastingdienst.
Businesses that supplied goods or services to VAT-registered customers in other EU countries file the ICP statement for Q1 2027; those supplying more than €50,000 of goods a quarter file monthly, here for March 2027.
Employers file the payroll tax return for March 2027 — wage tax, national insurance contributions, employee insurance premiums and the income-related Zvw contribution — and pay the amount due by this date. Employers on four-weekly periods have their own dates in the Belastingdienst table.
Individuals and self-employed people who received an invitation (aangiftebrief) file their 2026 income tax return in Mijn Belastingdienst; it must be received before 1 May 2027, or by the date in the letter. Filing opens on 1 March. The Belastingdienst has not yet confirmed the 2027 date; it has been 1 May for years.
Only businesses the Belastingdienst has put on monthly filing (typically those paying more than €15,000 VAT a quarter, or on request) file and pay for April 2027 by this date. Quarterly filers have no return this month.
Monthly ICP filers (intra-EU supplies of goods above €50,000 in the current or one of the previous four quarters) file the statement for April 2027.
Employers file the payroll tax return for April 2027 — wage tax, national insurance contributions, employee insurance premiums and the income-related Zvw contribution — and pay the amount due by this date. Employers on four-weekly periods have their own dates in the Belastingdienst table.
Companies whose financial year is the calendar year must file the 2026 corporate income tax return before 1 June 2027 (other financial years: within 5 months of the year end). An extension, usually to 1 November, can be requested before this date; the tax itself is paid on the assessment.
Only businesses the Belastingdienst has put on monthly filing (typically those paying more than €15,000 VAT a quarter, or on request) file and pay for May 2027 by this date. Quarterly filers have no return this month.
Monthly ICP filers (intra-EU supplies of goods above €50,000 in the current or one of the previous four quarters) file the statement for May 2027.
Employers file the payroll tax return for May 2027 — wage tax, national insurance contributions, employee insurance premiums and the income-related Zvw contribution — and pay the amount due by this date. Employers on four-weekly periods have their own dates in the Belastingdienst table.
Quarterly filers (most small and medium businesses) file the VAT return for Q2 2027 in Mijn Belastingdienst Zakelijk and pay the VAT due by this date; monthly filers do the same for June 2027. The return and the payment must both have been received by the Belastingdienst.
Businesses that supplied goods or services to VAT-registered customers in other EU countries file the ICP statement for Q2 2027; those supplying more than €50,000 of goods a quarter file monthly, here for June 2027.
Employers file the payroll tax return for June 2027 — wage tax, national insurance contributions, employee insurance premiums and the income-related Zvw contribution — and pay the amount due by this date. Employers on four-weekly periods have their own dates in the Belastingdienst table.
Only businesses the Belastingdienst has put on monthly filing (typically those paying more than €15,000 VAT a quarter, or on request) file and pay for July 2027 by this date. Quarterly filers have no return this month.
Monthly ICP filers (intra-EU supplies of goods above €50,000 in the current or one of the previous four quarters) file the statement for July 2027.
Employers file the payroll tax return for July 2027 — wage tax, national insurance contributions, employee insurance premiums and the income-related Zvw contribution — and pay the amount due by this date. Employers on four-weekly periods have their own dates in the Belastingdienst table.
If you requested an extension before 1 May 2027, your 2026 income tax return is due by 1 September 2027. Tax advisers using the Belastingdienst extension scheme have later, staggered dates.
Only businesses the Belastingdienst has put on monthly filing (typically those paying more than €15,000 VAT a quarter, or on request) file and pay for August 2027 by this date. Quarterly filers have no return this month.
Monthly ICP filers (intra-EU supplies of goods above €50,000 in the current or one of the previous four quarters) file the statement for August 2027.
Employers file the payroll tax return for August 2027 — wage tax, national insurance contributions, employee insurance premiums and the income-related Zvw contribution — and pay the amount due by this date. Employers on four-weekly periods have their own dates in the Belastingdienst table.
Quarterly filers (most small and medium businesses) file the VAT return for Q3 2027 in Mijn Belastingdienst Zakelijk and pay the VAT due by this date; monthly filers do the same for September 2027. The return and the payment must both have been received by the Belastingdienst.
Businesses that supplied goods or services to VAT-registered customers in other EU countries file the ICP statement for Q3 2027; those supplying more than €50,000 of goods a quarter file monthly, here for September 2027.
Employers file the payroll tax return for September 2027 — wage tax, national insurance contributions, employee insurance premiums and the income-related Zvw contribution — and pay the amount due by this date. Employers on four-weekly periods have their own dates in the Belastingdienst table.
Only businesses the Belastingdienst has put on monthly filing (typically those paying more than €15,000 VAT a quarter, or on request) file and pay for October 2027 by this date. Quarterly filers have no return this month.
Monthly ICP filers (intra-EU supplies of goods above €50,000 in the current or one of the previous four quarters) file the statement for October 2027.
Employers file the payroll tax return for October 2027 — wage tax, national insurance contributions, employee insurance premiums and the income-related Zvw contribution — and pay the amount due by this date. Employers on four-weekly periods have their own dates in the Belastingdienst table.
Only businesses the Belastingdienst has put on monthly filing (typically those paying more than €15,000 VAT a quarter, or on request) file and pay for November 2027 by this date. Quarterly filers have no return this month.
Monthly ICP filers (intra-EU supplies of goods above €50,000 in the current or one of the previous four quarters) file the statement for November 2027.
Employers file the payroll tax return for November 2027 — wage tax, national insurance contributions, employee insurance premiums and the income-related Zvw contribution — and pay the amount due by this date. Employers on four-weekly periods have their own dates in the Belastingdienst table.
Browse the main tax categories for Netherlands. Each category includes key forms and filing requirements.
80 deadlines in the 2026–2027 calendar, by tax type.
Counted from the dates listed on this page. Your own filing frequency depends on turnover, registration and scheme — confirm it with Belastingdienst.
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Why this matters: missed dates can lead to late filing charges, interest, loss of a relief or an avoidable compliance review. This page is a planning aid, not a legal determination. It was last content-reviewed on 2026-10-09; verify the live rule with Belastingdienst before acting.
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