Netherlands tax deadlines 2026.
Every individual and self-employed income tax deadline for Netherlands in 2026. Plus recurring VAT / GST / sales tax filings. Each deadline links to notes on how to file, what people miss, and matching open-source tax skills.
Annual deadlines
1 this yearRecurring filings
VAT / GST / Sales taxBTW-aangifte (VAT Return)
Netherlands
Dutch VAT return (BTW-aangifte) filed quarterly by default. Monthly for high-volume traders; annual available for very small businesses.
Open-source skills for Netherlands
Prepare this return with open-source skills
These skills are in the OpenAccountants repo. Clone them into Claude, Cursor, or any AI agent and they handle the computation.
Use this skill whenever asked to prepare, review, or classify transactions for a Netherlands VAT return (OB aangifte / btw-aangifte) for a self-employed individual or small business in the Netherlands. Trigger on phrases like "prepare OB aangifte", "Dutch VAT return", "BTW aangifte", "classify transactions for Dutch VAT", or any request involving Netherlands VAT filing. This skill covers the Netherlands only, standard BTW regime. Kleineondernemersregeling (KOR), partial exemption, margin scheme (margeregeling), and VAT groups (fiscale eenheid) are in the refusal catalogue. MUST be loaded alongside BOTH vat-workflow-base v0.1 or later AND eu-vat-directive v0.1 or later. ALWAYS read this skill before touching any Dutch VAT work.
Use this skill whenever asked about Dutch self-employed (zzp) tax deductions. Trigger on phrases like "zelfstandigenaftrek", "startersaftrek", "MKB-winstvrijstelling", "urencriterium", "1225 hours", "KIA", "kleinschaligheidsinvesteringsaftrek", "FOR", "fiscale oudedagsreserve", "meewerkaftrek", "willekeurige afschrijving", "zzp deductions", "Dutch freelancer deductions", "Netherlands self-employed tax benefits", or any question about tax deductions available to Dutch sole proprietors (eenmanszaak) and freelancers (zzp'ers). This skill covers all major ondernemersaftrek components, the MKB-winstvrijstelling, investment deductions, the hours criterion, and their interaction with Box 1 computation. ALWAYS read this skill before touching any Dutch self-employed deduction work.
Use this skill whenever asked about Netherlands income tax for self-employed individuals (zzp'ers, eenmanszaak). Trigger on phrases like "aangifte inkomstenbelasting", "income tax return Netherlands", "zelfstandigenaftrek", "startersaftrek", "MKB-winstvrijstelling", "urencriterium", "Box 1 income", "Box 3 wealth tax", "heffingskortingen", "arbeidskorting", "KIA investment deduction", "self-employed tax Netherlands", "winst uit onderneming", or any question about filing or computing income tax for a Dutch zzp'er or eenmanszaak. Also trigger when preparing or reviewing an aangifte IB, computing deductible expenses, or advising on voorlopige aanslagen. This skill covers Box 1 progressive rates, entrepreneur deductions, capital allowances, tax credits, Box 3 savings/investment income, filing deadlines, and penalties. ALWAYS read this skill before touching any Dutch income tax work.
Preparing a Netherlands return?
The OpenAccountants repo has verified, open-source tax computation skills. Clone and run them with your AI agent, then get an accountant to review.