Tax calendar 2026
All tax deadlines for business owners.
The latest dates for your VAT return, payroll tax return, income tax and annual accounts. A Boekhoudvriend client? Then we keep track of these dates for you.
In short
In 2026, the quarterly VAT (btw) return must be filed and paid by 30 April, 31 July, 31 October and 31 January 2027. The income tax return for 2025 must be filed by 1 May 2026, unless you have an extension through a tax service provider.
- VAT Q1 2026
- By 30 April 2026
- VAT Q2 2026
- By 31 July 2026
- VAT Q3 2026
- By 31 October 2026
- VAT Q4 2026
- By 31 January 2027
Other deadlines
Payroll, tax returns and annual accounts.
| What | Deadline | Notes |
|---|---|---|
| Monthly VAT | By the last day of the month following the return period | Return and payment |
| EC sales list (ICP) | Same deadline as your VAT return | For supplies and services to businesses in the EU |
| OSS return | By the last day of the month following each quarter | For sales to EU consumers above the threshold |
| Payroll tax return (loonaangifte) | Every month, by the last day of the following month | If you have staff or pay a DGA salary |
| Income tax return 2025 | 1 May 2026 | An extension scheme applies when filed through a tax service provider |
| Corporate income tax return | Within 5 months after the financial year (1 June for a calendar year) | Extension possible through a tax service provider |
| Preparing BV annual accounts | Within 5 months after the financial year | Can be extended by a resolution of the shareholders |
| Filing annual accounts | No later than 12 months after the end of the financial year | Within 8 days of adoption |
If a deadline falls on a weekend or public holiday, the next working day generally applies. Want to know more? Read when to file your VAT return or how to file your BV's annual accounts.
FAQ
Frequently asked questions about deadlines
What happens if I file my VAT return late?+
The Dutch Tax Administration (Belastingdienst) can impose a penalty for filing late and a separate penalty for paying late. Repeated offences lead to higher penalties. We keep track of your deadlines, so it never gets that far.
Can I get an extension for my income tax return?+
Yes. If your return is filed through a tax service provider such as Boekhoudvriend, it falls under the extension scheme. We plan your return so that you're on time.
When does my BV need to file its annual accounts?+
The annual accounts must be filed with the Chamber of Commerce (KvK) no later than twelve months after the end of the financial year. Filing late can affect the liability of directors.
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