As a freelancer, you deal with various tax deadlines throughout the year. A missed deadline can lead to penalties and unnecessary stress. This complete tax calendar for 2025 helps you never miss any important date.
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Your tax year at a glance
- Jan 31: VAT Q4 2024 + UBO declaration
- Apr 30: VAT Q1 + Income Tax 2024 (busiest time!)
- Jul 31: VAT Q2 (note: vacation time)
- Oct 31: VAT Q3
VAT Returns: Every Quarter On Time
As a VAT-liable freelancer, you must file returns every quarter. Read our BTW filing guide for step-by-step instructions, and check the dedicated BTW deadlines overview. Here are the exact deadlines:
January 31, 2025
Q4 2024 VAT Return
Return for October, November and December 2024. Also Q4 2024 deadline!
April 30, 2025
Q1 2025 VAT Return
Return for January, February and March 2025. Coincides with income tax deadline!
July 31, 2025
Q2 2025 VAT Return
Return for April, May and June 2025. Plan ahead for your vacation!
October 31, 2025
Q3 2025 VAT Return
Return for July, August and September 2025.
January 31, 2026
Q4 2025 VAT Return
Return for October, November and December 2025.
Zero return required!
Income Tax 2025: Complete Timeline
Provisional Assessment
Starts January 7, 2025, first payment March 1
Spread your tax burden
2024 Tax Return
March 1 - April 30, 2025
Extension until September 1 possible
Final Assessment
File before April 1 = result before July 1
Faster = certainty
Payment
Pay before July 1 to avoid 4% interest
11 installments possible
Provisional Assessment: What You Need to Know
Calculate Provisional Assessment
The Tax Authority bases your provisional assessment on:
- ā¢ Your last final assessment
- ā¢ Changes you report
- ā¢ Estimated profit for this year
Pro tip
Income Tax Return: Step by Step
2024 Tax Return Checklist
Freelancer-Specific Tax Benefits 2025
Deductions 2025
- Self-employed deduction: ā¬2.470
- Starter deduction (first 3 years): ā¬2.123
- SME profit exemption: 13,3%
- Health insurance contribution (max): ā¬3.810
Tax Rates 2025
- Up to ā¬38,441: 35,82%
- ā¬38.441 - ā¬76.817: 37,48%
- From ā¬76,817: 49,50%
Preventing Penalties: What Does a Mistake Cost?
| Type of violation | Penalty | How to prevent |
|---|---|---|
| Income tax late filing | ā¬469 (first time) | Set reminder for April 25 |
| Income tax repeatedly late | Up to ā¬6,709 | Request extension on time |
| VAT late/not filed | From ā¬69 | File zero returns too! |
| VAT repeated failure | Rising to thousands | Automate your administration |
| No/incorrect administration | Up to ā¬8,900 | Store everything digitally for 7 years |
Grace period
Other Important Deadlines
January 31: UBO Declaration
Report payments to other entrepreneurs/freelancers
For >ā¬1,500 per person
July 1: Interest starts
4% interest on outstanding tax debts
Pay before this date!
Practical Tips for Your Tax Planning
Planning
- ā¢ Put all deadlines in your calendar
- ā¢ Plan reminders 1 week in advance
- ā¢ File returns in the first week
- ā¢ Avoid last-minute stress
Financial
- ā¢ Save 30-40% of your revenue ā see our tips on saving for taxes
- ā¢ Open a tax savings account
- ā¢ Pay provisional assessment on time
- ā¢ Request payment plan if problems arise
Digital Tools
MijnBelastingdienst
App for returns and overview
Tax Calculator
Calculate your provisional assessment
VIES-check
Verify EU VAT numbers
Your Complete Tax Calendar 2025
š Print this out and hang it up!
First Half 2025
- January 31: VAT Q4 2024 + UBO
- March 1: Start income tax return + PA payment
- April 30: VAT Q1 + Income tax deadline
- July 1: Start 4% interest
- July 31: VAT Q2
Second Half 2025
- September 1: Final income tax with extension
- October 31: VAT Q3
- December 31: Year-end administration
- January 31, 2026: VAT Q4 2025
With this overview in hand, the most important thing is good preparation.
Golden tip
2026 brings major tax changes for freelancers. Self-employed deduction drops 51% to ā¬1,200, accommodation VAT increases to 21%, and false self-employment enforcement begins.
View Tax Calendar 2026Good luck with your administration in 2025!
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