Tax
Tax Calendar 2026: All Important Deadlines for Freelancers
2026 brings major changes for Dutch freelancers: the self-employed deduction drops by 51% to just €1,200, accommodation VAT increases to 21%, and false self-employment enforcement begins. This complete tax calendar helps you navigate all deadlines and changes so you're never caught off guard.
You can also use an administration app that automatically reminds you of tax deadlines, so you never miss a deadline.
Your Tax Year 2026 at a Glance
2026 Tax Timeline
JAN 31
VAT Q4 2025
+ ICP declaration
APR 30
VAT Q1 + Income Tax 2025
Busiest time!
JUL 31
VAT Q2
Note: vacation time
OCT 31
VAT Q3
After summer
BTW Returns 2026: 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 for 2026. Here are the exact 2026 deadlines:
January 31, 2026
Q4 2025 VAT Return
Return for October, November and December 2025. Also ICP declaration deadline!
April 30, 2026
Q1 2026 VAT Return
Return for January, February and March 2026. Coincides with income tax deadline!
July 31, 2026
Q2 2026 VAT Return
Return for April, May and June 2026. Plan ahead for your vacation!
October 31, 2026
Q3 2026 VAT Return
Return for July, August and September 2026.
January 31, 2027
Q4 2026 VAT Return
Return for October, November and December 2026.
One common mistake that costs many freelancers unnecessary fines:
Income Tax 2026: Complete Timeline
Provisional Assessment 2026
Check in MijnBelastingdienst, adjust for income changes
Crucial with lower deduction!
2025 Tax Return
March 1 - May 1, 2026
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
Installments possible
Important: Tax Return 2025 (Tax Year 2025)
Tax Return Preparation Checklist
2025 Tax Return Checklist (Filing in 2026)
Major Tax Changes 2026
These changes have a direct impact on your income. See our gross to net calculations for 2026 and consider adjusting your pricing.
ICP Declaration: EU Transactions
If you provide services to businesses in other EU countries, you must submit an ICP (Intracommunautaire Prestaties) declaration.
January 31, 2026
ICP Q4 2025
Report EU services October-December 2025
April 30, 2026
ICP Q1 2026
Report EU services January-March 2026
July 31, 2026
ICP Q2 2026
Report EU services April-June 2026
October 31, 2026
ICP Q3 2026
Report EU services July-September 2026
KOR Registration Deadline 2026
Preventing Penalties: What Does a Mistake Cost?
| Type of violation | Penalty | How to prevent |
|---|---|---|
| Income tax late filing | €469 (first time) | Set reminder for April 25 |
| Income tax repeatedly late | Up to €6,709 | Request extension on time |
| VAT late/not filed | From €69 | File zero returns too! |
| VAT repeated failure | Rising to thousands | Automate your administration |
| No/incorrect administration | Up to €8,900 | Store everything digitally for 7 years |
Practical Tips for Your Tax Planning 2026
Planning
- Put all deadlines in your calendar NOW
- Set reminders 1 week in advance
- File returns in the first week of the period
- Request extension before April 30 if needed
Financial
- Save 35-45% of revenue (higher due to lower deduction!) — see our guide on saving for taxes in 2026
- Open a separate tax savings account
- Adjust provisional assessment to new income
- Increase your rates to compensate for lower deduction
Your Complete Tax Calendar 2026
Digital Tools for Your Administration
MijnBelastingdienst
App for returns and overview
Tax Calculator
Calculate your net income for 2026
VIES-check
Verify EU VAT numbers
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Good luck with your administration in 2026!