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Netherlands tax & financial deadlines

Belastingdienst business obligations: VAT, payroll tax, corporate income tax and dividend tax.

This information is provided for general planning and reference only. Tax obligations and deadlines can depend on taxpayer status, fiscal year, reporting period and other circumstances. Dates shown on Wait Until are indicative only and may be subject to change, extensions or jurisdiction-specific rules. Wait Until, its parents, subsidiaries and affiliates do not accept responsibility for any loss, penalty, interest, filing failure or other consequence arising from reliance on the information or any error or omission in the deadlines shown. Final confirmation of all applicable deadlines must be obtained from the relevant tax authority or a qualified tax adviser.

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Upcoming deadlines

Depends on your own dates or a set rule

These follow your financial year, reporting period, payment date or a business-day rule, so no single calendar date is shown.

  • Payroll tax return and payment (aangifte loonheffingen)

    File & pay
    Verification pending

    By the filing and payment date published for each period in the Belastingdienst list of tijdvakcodes and dates.

    Return and payment for each period by the date in the Belastingdienst's payroll-tax date list.

    Applies to: Employers with a payroll tax number

    The dates are in a downloadable list that could not be checked, so this entry stays pending.

    Authority: BelastingdienstBelastingdienst — Aangifte loonheffingen: tijdvakcodes, aangifte- en betaaldatumsLast checked Wednesday 7 October 2026

  • Corporate income tax return (aangifte vennootschapsbelasting)

    File

    Within 5 months after the end of the financial year (before 1 June for calendar-year companies).

    Calendar-year companies file before 1 June of the following year; others within 5 months after the financial year ends.

    Applies to: Entities subject to corporate income tax (bv, nv and others)

    Calendar-year companies can request an online extension to 1 November.

    Authority: BelastingdienstBelastingdienst — Aangifte vennootschapsbelasting doenLast checked Wednesday 7 October 2026

  • Provisional assessment payment (voorlopige aanslag)

    Pay

    One payment within 1 month after the assessment date; with monthly instalments the full amount must be received by 31 December.

    Pay in one go within 1 month of the assessment date, or in equal monthly instalments.

    Applies to: Recipients of a provisional income tax or corporate income tax assessment

    Authority: BelastingdienstBelastingdienst — In termijnen betalenLast checked Wednesday 7 October 2026

  • Dividend withholding tax return and payment (dividendbelasting)

    File & pay

    Within 1 month after the dividend is made available.

    File and pay within 1 month after the day the dividend was made available.

    Applies to: Companies distributing dividends

    Authority: BelastingdienstBelastingdienst — Dividendbelasting: aangifte doen en betalenLast checked Wednesday 7 October 2026