Term · Income tax
Income tax return
The annual return in which you, as a sole proprietor or partner in a VOF, report your profit and private income. The return for 2025 must be filed by 1 May 2026, unless you have an extension.
In the return, your business profit is combined with your other income, such as wages, your own home and your assets in box 3. The Dutch Tax Administration (Belastingdienst) uses this to determine your assessment.
If you have a fiscal partner, you can split certain items between you. If you meet the hours criterion, you also claim the self-employed deduction in your return, and the starter's deduction if applicable.