You have to file your income tax return digitally. The Tax Administration uses the return to determine your tax assessment: will you have to pay tax, or get a tax refund? File your tax return correctly and before 1 May You must file your income tax return with the Dutch Tax and Customs Administration before 1 May of each year. If your legal structure is a bv, nv, or other legal entity, you file a return for corporate income tax. If your legal structure is eenmanszaak or vof, you file an income tax return. Taxable earnings are your earnings minus deductibles and fiscal schemes, such as costs made for your company or amortisations.
In the Netherlands, you pay income tax over your taxable earnings.