Deferral scheme Income tax

Standard filing deadline

If you have received a letter inviting you to file a personal income tax return, you must submit your return before the deadline stated in that letter. In most cases, this deadline is 1 May 2026.

However, it is possible to request an extension. This can be done in two ways:

  • you request an extension yourself (from 1 March 2026), or

  • we request an extension on your behalf as your tax advisor.

Extension via us or self-requested extension

If you request an extension yourself and it is granted, the extension runs until 1 September 2026. This gives you an additional four months to file your tax return.

The extension we request for our clients runs until 1 May 2027. This means you have a total of twelve months of extra time.

Existing clients

Have we already filed your personal income tax return for 2024? If so, we will automatically request an extension for your 2025 return. You do not need to inform us if you wish to make use of this arrangement.

If you do not want to make use of the extension scheme, please let us know in time so that we do not request an extension on your behalf.

New clients

If we have not previously filed a personal income tax return for you, please let us know if you wish to make use of the extension scheme. We also advise you, as a precaution, to request an extension yourself.

How does requesting an extension yourself work?

You can request an extension in three ways:

  • via the Mijn Belastingdienst portal,

  • by phone,

  • by submitting a form.

The Dutch Tax Authorities’ information line (BelastingTelefoon) can be reached at 0800 – 0543. Make sure you have your BSN (citizen service number) at hand.

Please note: you must request an extension yourself before 1 May 2026.

Conditions of the extension scheme via us

An extension is not a right, but a concession granted by the Dutch Tax Authorities. Therefore, do not use the extension scheme as a way to postpone indefinitely.

If you make use of the personal income tax extension scheme for 2025, we ask that you provide us with all required documentation relating to the 2025 tax year no later than 1 December 2026. Files received after this date will be processed at a 25% higher rush fee.

Also applies to benefits (allowances)

The granted extension also applies to the application for and modification of government benefits (allowances).

Additional extension scheme for personal income tax 2025

If special circumstances arise that make it impossible to file the tax return in time, we can request an additional extension on your behalf. This additional extension must be requested before 1 May 2027 and requires a substantiated request.

Read more about requesting an extension on the website of the Dutch Tax Authorities.

Usual return period

When you have received a letter from the Dutch Tax Authorities (Belastingdienst), in which you are invited to declare your income tax over 2023, then you have to do that before the specified date. In most cases this is May 1, 2025.

It is possible though, to request a postponement. There are two ways to do so:

  1. You can apply for postponement yourself (as of March 1, 2025), or
  2. We, as your tax consultant, can do this for you.

Postponement through us or applying yourself

If you want to make use of the deferral scheme and apply for this yourself, then your declaration is postponed for four months, until September 1, 2025. The postponement that we may apply for, runs for twelve months, until May 1, 2026.

Existing clients

If we have already done your tax declaration in 2023, then we automatically apply for postponement for the filing of 2024. So you don’t have to ask for this specifically. But if you rather not make use of the deferral scheme, do let us know. In that case we will not apply for postponement.

New clients

If we have not done our tax declarations earlier, please let us know if you want us to apply for the deferral scheme. Just to be on the safe side; do ask for postponement yourself too.

How to request postponement yourself?

There are three ways to make use of the deferral scheme yourself:

Via the online portal on Mijn Belastingdienst (in Dutch only), by telephone (tel. 0800-0543, keep your social security number at hand) or with a downloadable form.

Make sure you do apply for May 1, 2025!

Conditions deferral scheme through us

Postponement is not a legal right, instead it is a favor that might be granted to you. That’s why we advise you not to use the scheme to turn a delay into a cancellation of turning in the required information.

We therefor like to receive all documents that are required for us to do your declaration of 2024, before December 1, 2025. For files we receive after this date, we charge an additional 25% over the regular rate.

Tax benefits

The deferral scheme also applies to tax benefits.

Additional postponement

If there are circumstances through which you are unable to have your tax declaration being made, we can apply for an additional postponement. In that case we must apply for this before May 1, 2026. To get this request approved, we must provide legitimate reasons that motivate why postponement is required.

You want to start the filing process?

Please read this article to get started.