When do I have to file a corporate income tax return?
Short answer
If your BV's financial year equals the calendar year, you file the corporate income tax return before 1 June of the following year. With a non-calendar financial year you have 5 months after the end of the financial year. You request an extension to 1 November online via My Tax Administration for Business, or your accountant arranges it.
Reviewed by Petter CreemersTax adviserYou must file even if you have not received a provisional assessment. The 2026 return must therefore be in before 1 June 2027, unless you have an extension.
Requesting an extension
- Online via My Tax Administration for Business (Mijn Belastingdienst Zakelijk), to 1 November, if your financial year equals the calendar year. Apply before 1 June
- With a form, for a non-calendar financial year or if you want a longer extension, within 5 months of the financial year
- Through your accountant or tax adviser
Late
If you file late without an extension, the Belastingdienst can impose a penalty. As long as you have not received a final assessment, you can still amend a return you have filed.
Sources
This answer is general information, not personal advice. Your own situation may work out differently, so feel free to ask our team.