Dutch Income Tax, in English: the Six-Step IB Wizard

Annual income tax for ZZP and freelancers in the Netherlands, in a six-step English wizard with direct submission via Digipoort. No DigiD, no copy-paste. Box 1, 2, and 3 are calculated from your bookkeeping, the urencriterium tracker, KIA, FOR and MKB-winstvrijstelling run automatically, and a 30%-ruling preview is built in.

What the wizard does

• Six guided steps in English: Identity, profit, deductions, Box 2 + 3, pre-flight, submit. Each step explains the Dutch concept and asks only what's needed.
• 30%-ruling aware: If you're on the 30%-ruling, the wizard applies it to your Box 1 calculation. Knows the 60-month limit and the new salary thresholds.
• Self-employment deductions: Zelfstandigenaftrek, MKB-winstvrijstelling, KIA, FOR, startersaftrek. The wizard checks you meet the conditions (urencriterium 1,225 hours, age, year).
• Pre-flight check: Before you submit, a 30+ rule engine catches missing fields, illogical numbers, mismatches with your four BTW quarters, and deltas vs your voorlopige aanslag.
• Direct via Digipoort: One click sends your return through SBR with a PKIoverheid certificate. Reference back from the Belastingdienst within minutes.
• XBRL archive: Your return saved as XBRL (NT19/NT20) for your records. Audit-ready, downloadable any time.

Six steps to filed

1. Identity & business: BSN, VAT ID, KvK, partner. Pre-filled from your Taxmo profile.
2. Profit & costs: Calculated from your bookkeeping. Costs categorised, VAT correctly handled.
3. Deductions: Zelfstandigenaftrek, MKB-winstvrijstelling, KIA, FOR. Conditions checked.
4. Box 2 & 3: Substantial interest, assets, debts. Optional if applicable.
5. Pre-flight: Rule-engine check. Errors visible before tax office sees them.
6. Submit: One click via Digipoort. Reference back in minutes.

How the 30%-regeling works in your 2026 IB return

The 30%-regeling (Wet LB 1964 art. 31a) lets an employer pay up to 30% of an inbound employee's gross salary tax-free as a reimbursement of extraterritorial costs, free of loonbelasting and premie volksverzekeringen. For tax years 2025 and 2026 the exemption stays at 30%; from 1 January 2027 it steps down to 27%, capped at the WNT-norm (estimated EUR 251,000 for 2026). The wizard reads your ruling status and start date, applies the right rate per month, and shows your Box 1 result with and without the ruling side by side.

The 60-month cap and what happens when it ends

Since 1 January 2024 the 30%-regeling runs for a maximum of 60 months, with prior periods of Dutch residence or work deducted. The wizard tracks the remaining months and, if your tax year straddles the expiry, splits the calculation month by month. It also checks the annual salary threshold (roughly EUR 44,000 in 2026, EUR 33,400 for under-30 master's degree holders) and warns you in the pre-flight if you are close to the line.

Partial non-resident status and Box 3 in 2026

Holders whose ruling started before 1 January 2024 can still elect partial non-resident treatment for Box 2 and Box 3 through tax year 2026, keeping only Dutch-situs assets in Box 3. Box 3 itself runs on the Overbruggingswet (Wet IB 2001 art. 5.2): three asset categories, the schuldendrempel (EUR 3,800 per person in 2026), the heffingsvrij vermogen (EUR 59,357 per person in 2026), and the 36% rate. The wizard also applies the tegenbewijsregeling and reports the lower of forfaitair and actual return.

Pre-flight checks specific to expat returns

Before submission a rule engine verifies, among other things, that your 30%-regeling salary clears the indexed minimum, that your four BTW quarters reconcile with declared annual turnover, that the urencriterium is met if you claimed zelfstandigenaftrek, and that partner allocations sum to 100%. Submission goes via SBR to Digipoort as year-aware XBRL (NT20 for 2026); within seconds you receive a kenmerk as filing proof.

Frequently asked questions

When is the IB return due?

By May 1 of the year after the tax year. Your 2025 return is due May 1, 2026. Extensions via the Belastingdienst (or your accountant) are possible. Filing late without extension means penalties.

Does it work with the 30%-ruling?

Yes. The wizard recognises 30%-ruling status and applies it to Box 1. Aware of the 60-month maximum and the post-2024 salary threshold rules.

What if I have a partner?

Fiscal partnership and joint deduction splits (mortgage interest, joint assets) are supported. The wizard guides both partners through their share.

Do I need DigiD?

No. Filing happens via Digipoort SBR with a PKIoverheid certificate, the same channel accountants use.

What if I save halfway and come back?

Steps auto-save. Resume on any device, pick up where you left off.

What does it cost?

Starter EUR 12.99/mo or Pro EUR 22.99/mo (Pro adds direct BTW filing too). 1 month free trial, cancel anytime.

The IB wizard is in Starter (EUR 12.99/mo) and Pro (EUR 22.99/mo). 1-month free trial, cancel anytime.