Taxation in the Netherlands

To apply for benefits and arrange taxes, you need a DigiD. DigiD stands for Digital Identity. With your DigiD you can show who you are when you want to arrange something with a government organisation on the internet. You can apply for a DigiD yourself. If you need help, ask the municipality where you live and/or refugee work which organisation can support you with this. The DigiD manual will help you apply for a DigiD. 

Every month, you pay payroll tax and social security contributions on your wages, benefits or pension. The following year, you file a tax return for the past year. This allows the tax authorities to calculate whether the amount you paid in payroll tax and social security contributions is correct. This is then settled and you get money back or have to pay extra. We call this process the 'belastingaangifte' (tax return). Most Ukrainian refugees living in the Netherlands do not have to file a tax return for 2022. If you have received a letter from the tax authorities stating that you have to file a tax return, then you should. If you did not receive a letter, you do not have to do so.

You can do a tax return yourself, but the advice is to ask for help. For the year 2022, a special form must be filled out. This form is called the M-form. This form is specially designed for people who have not lived in the Netherlands for the entire year. You can find this form on the website of the tax authorities after logging in with your DigiD. If you need help, ask the municipality where you reside and/or VluchtelingenWerk which agency can support you with this.

If you are employed by an employer, you are entitled to a wage tax credit. Due to this discount, you pay less payroll taxes and get paid more wages. You can apply for this discount from your employer. If you work for several employers at the same time, you can only apply for wage tax credits from one employer.

If you rent a property independently, you probably have to pay municipal taxes. The number and amount of taxes varies by municipality.

Under certain circumstances, municipal taxes may be reduced or waived. The municipality assesses whether you qualify for reduction or remission. This assessment can differ from one municipality to another. The municipality will look at your income and assets and calculate what you could pay. If you would like more information about reduction or remission of municipal taxes, contact your municipality.