In short
- The M return is for the year you moved in or out. One return covers the whole year.
- You can file it online in Mijn Belastingdienst, or on the paper form M.
- It has its own dates. For 2025 it could be filed from 1 May until 1 July 2026. Check your letter for 2026.
- The tax office usually replies within 3 months, but officially has 3 years to finish it.
- From your first full year, you file the regular yearly return.
What the M return is
A regular Dutch tax return assumes you lived in the Netherlands all year. In the year you move, that isn’t true. So the M return asks about two periods:
- The time you lived in the Netherlands. Here, the return looks at your income from everywhere, just like a regular return.
- The time you lived abroad. Here, it mainly asks about income from the Netherlands, such as Dutch salary or a Dutch home.
Your move date splits the year in two. It’s usually the date you registered with, or deregistered from, your Dutch town (gemeente).
Arriving or leaving
The same return is used in both directions. What you need differs a little.
| What you need | You arrived in 2026 | You left in 2026 |
|---|---|---|
| Your move date | The date you registered with your town | The date you deregistered from your town |
| Dutch salary | Your jaaropgaaf from your Dutch employer | Your jaaropgaaf up to your last working day |
| Income from abroad | What you earned before you arrived | What you earned after you left |
| Often relevant | The 30% ruling decision, if you have it | Closing statements for Dutch accounts |
What you’ll need
- Your move date, from your registration or deregistration with your town.
- Your jaaropgaaf from each Dutch employer.
- Details of income you had while living abroad that year.
- Statements for your bank, savings and investment accounts.
- Your 30% ruling decision letter, if you have one.
- If you have a partner: their move date too, even if it’s different from yours.
Not sure what counts? Add what you have. Taxpress asks only about what’s missing. Our document checklist has more detail.
Two examples
Example · made-up person
Priya moves to Amsterdam on 1 April 2026
Priya starts a new job with the 30% ruling. Priya’s M return splits 2026 in two.
- 1 January to 31 MarchLived abroad
- Income from abroad
- 1 April to 31 DecemberLived in the Netherlands
- Dutch salary
- DocumentsWhat Priya adds
- Jaaropgaaf, 30% ruling letter
Example · made-up person
Tom leaves Utrecht on 31 August 2026
Tom rented a flat and moves for a job in Lisbon. Tom’s M return also splits the year in two.
- 1 January to 31 AugustLived in the Netherlands
- Dutch salary
- 1 September to 31 DecemberLived abroad
- Any Dutch income
- DocumentsWhat Tom adds
- Jaaropgaaf, deregistration date
When to file, and when you’ll hear back
The M return has its own dates. For the 2025 tax year, it could be filed in Mijn Belastingdienst from 1 May until 1 July 2026. The date for your 2026 return will be in your letter. We’ll update this page when the tax office publishes it.
The tax office usually replies within 3 months, with a confirmation that a decision will follow or with a provisional assessment. Officially it has 3 years to finish the return. For example, the final decision for 2025 must be made by 31 December 2028.
Already left the Netherlands? You can still file online. You can log in with DigiD from abroad, or with a European login from the country you live in.
When to talk to us first
Most moves are straightforward. Some combinations need specialist help, so ask us before you start if:
- you moved more than once in the same year
- you own a home or other property abroad, or keep a Dutch home after leaving
- you work for yourself or run a business
- you work in more than one country at the same time
- you’re leaving with a Dutch pension or annuity that the tax office asks about
Email us with a short description. Please don’t send documents or tax details in your first email.
Written by the Taxpress team and checked against official Belastingdienst guidance on 10 November 2026. This is general information, not personal tax advice. Spotted something out of date? Tell us.