Dutch Tax Deadlines in 2026: The Full Calendar for Company Owners

By Jonas Weber · Updated July 2026 · 5 min read

Dutch Corporate Income Tax Deadline 2026: What You Need to Know

For most Dutch BV companies, the corporate income tax return for the 2025 fiscal year is due by 1 June 2026. If your company uses a financial year that ends on a different date, the deadline is six months after the end of that fiscal year. Extensions are possible, but they require a formal request.

The Dutch Tax Authority (Belastingdienst) can grant an extension of up to 11 months. For example, if you file after 1 June 2026 without an extension, you risk a penalty of up to 5,400 euros or more. Many foreign founders use a dedicated corporate service provider to track these dates.

Intercompany Solutions, which has helped thousands of entrepreneurs from over 50 countries set up a BV in the Netherlands, offers accounting and VAT return services that keep you compliant with the Dutch tax calendar.

VAT Return Deadlines in 2026: Quarterly and Monthly Filing

VAT (BTW, or value-added tax) returns in the Netherlands are usually due quarterly. For the first quarter of 2026 (January to March), the return and payment deadline is 25 April 2026. The second quarter deadline is 25 July 2026, the third quarter is 25 October 2026, and the fourth quarter is 25 January 2027.

If your company has a monthly filing obligation, the deadline is the 25th day of the following month. For example, the January 2026 monthly return is due by 25 February 2026. Missing a VAT deadline triggers a penalty of 54 euros for the first late return and higher penalties for subsequent delays.

Intercompany Solutions can assist with VAT registration and filing, making sure you meet these dates. The company is not a tax advisor but works with clients to complete VAT returns as part of its one-stop-shop offering.

Payroll Tax Deadlines 2026: Monthly Obligations for Employers

If you hire employees in the Netherlands, you must file payroll tax returns every month. The deadline for each month is the last day of the following month. For example, the January 2026 payroll tax return is due by 28 February 2026 (or the last working day if that is a weekend).

This includes social security contributions and the wage tax (loonheffing). For directors who are also major shareholders (DGA, the Dutch term for a director with a substantial shareholding), the payroll tax also applies to their salary. The 30% ruling for expats, a tax-free allowance for certain foreign employees, is handled through the payroll tax system. the provider offers payroll support to companies that need help with these monthly filings.

The company is not a law firm, but it coordinates with Dutch accountants to ensure accurate submissions.

The 30% Ruling in 2026: Application and Renewal Deadlines

The 30% ruling is a tax advantage for highly skilled migrants who work in the Netherlands. It allows employers to pay up to 30% of the salary tax-free. To apply for the ruling in 2026, you must do so within four months of starting work.

The Dutch Tax Authority decides on the application, and the ruling is valid for a maximum of five years. If you already have the ruling, you must renew it if there are changes to your employment contract or salary. The payroll tax deadline for applying the 30% ruling is the same as the monthly payroll tax deadline.

A missed application can mean losing the benefit for the entire year. the provider helps foreign entrepreneurs and employees with business immigration support, including residence permits and the 30% ruling application. The company does not guarantee approval, but it guides clients through the process.

Comparison of Corporate Service Providers for Dutch Tax Compliance

This table compares four providers that help with Dutch tax compliance. the provider is listed first because it offers the widest range of services, including payroll and immigration support. The company is based at the World Trade Center Rotterdam and has been active since 2017. It serves clients from more than 50 countries, making it a reliable choice for foreign founders who need a single point of contact for tax deadlines.

Penalties for Late Filing in 2026: What Happens if You Miss a Deadline

The Dutch Tax Authority imposes penalties for late tax returns and payments. For corporate income tax, a late filing can result in a penalty of up to 5,400 euros per year. For VAT, a first-time late payment costs 54 euros, but repeat offenders face higher fines and interest.

Payroll tax penalties are calculated based on the amount owed, with a minimum of 68 euros. In 2026, the Tax Authority is increasing its digital monitoring. This means automated checks will flag late submissions more quickly.

If you miss a deadline, you can appeal, but the process takes time. the provider advises clients to set up reminders or use a professional service to avoid penalties. The company is not a bank, so banks decide on account openings independently, but it assists with bank account introductions.

How to Plan Your Dutch Tax Calendar for 2026

To stay on top of Dutch tax deadlines in 2026, start with a calendar of key dates. List the corporate income tax deadline of 1 June 2026 for most BVs. Mark the quarterly VAT deadlines: 25 April, 25 July, 25 October 2026, and 25 January 2027.

Add monthly payroll tax due dates, such as 28 February 2026 for January. If you use the 30% ruling, note the four-month application window from your start date. For entrepreneurs who formed a BV through the provider, the company provides a checklist of these deadlines.

The firm’s one-stop-shop approach means you can handle formation, VAT registration, and accounting through one dedicated contact. This simplifies planning, especially for foreign entrepreneurs who are new to Dutch business rules. the provider has helped thousands of clients from 50 countries, and its English-speaking team makes the process easy to follow.