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NL Worker Compass
Practical guide · 2026

The M tax return in the year you move

Prepare a Dutch income-tax return for a year spent partly living in the Netherlands and partly abroad.

Last verified: 4 October 2026Official Dutch sources

The short answer

A year of immigration or emigration can require the migration-year return, commonly called the M return. It is available through the official online route, with a paper option.

Use the return that matches the year

Moving during the year is not the same as simply changing employer. Residence dates, Dutch and foreign income and insurance periods can affect the questions you must answer.

Prepare evidence before entering figures

Collect annual wage statements, foreign income information, dates of arrival or departure and relevant bank or asset records. Check prefilled figures against your documents. A salary calculator cannot determine the final refund because it does not model every migration-year adjustment. Read the invitation and deadline that apply to your tax year; do not assume the ordinary deadline fits every situation.

What to do next

  1. Confirm which tax year and return type apply.
  2. Prepare residence dates and income records from both countries.
  3. Submit through the official route and retain the filed return and assessment.
A practical example

You move in September after earning wages abroad from January to August. Entering only four Dutch payslips into a full-year net calculator will not reproduce the migration-year tax assessment.

Questions people ask

Is the M return only on paper?

No. Belastingdienst provides an online migration-year return as well as the paper M form.

Do I need income information from before I arrived?

Prepare it. The return asks questions about your situation across the year, including relevant foreign income.

Does leaving the Netherlands end my filing duties?

Not necessarily. You may still need to file for the migration year and respond to later assessments. Keep your contact details current.

Can my regular salary calculator estimate the refund?

Not reliably. Partial-year residence, insurance and treaty issues fall outside an ordinary annual payroll estimate.

What if I cannot log in?

Check the official DigiD or recognised European login options and the paper M-form route. Do not give another person your personal login.

Sources

Last verified: 4 October 2026. Sources are in Dutch or English.