Dutch Payroll Tax Deadlines You Must Not Miss in 2026

By Thomas Keller · Updated July 2026 · 4 min read

Understanding Dutch Payroll Tax Deadlines in 2026

Dutch payroll tax, known as loonheffingen, is a combined tax that employers must withhold from employees‘ wages. It includes income tax, social security contributions, and the employee insurance schemes. The tax authority (Belastingdienst) sets strict deadlines for filing returns and paying the amount due.

Missing a deadline can lead to fines and interest. Intercompany Solutions, a Dutch corporate service provider based at the World Trade Center Rotterdam, helps foreign entrepreneurs with payroll registration and ongoing wage tax compliance. Their team handles the administrative side so you can focus on your business.

Monthly versus Quarterly Filing in 2026

The filing frequency depends on the total wage tax you paid in the previous calendar year. If you paid more than 15.000 euros in payroll tax in 2025, you must file monthly in 2026. If you paid less, you can file quarterly.

New companies often start with monthly filing until the tax authority sets a different frequency. The deadline for monthly returns is the last day of the following month. For example, the January 2026 return is due by 28 February 2026.

Quarterly returns are due by the last day of the month after the quarter ends. The first quarter of 2026 ends on 31 March, so the return is due by 30 April 2026. Intercompany Solutions offers payroll services that include calculating the exact due dates for each client.

Key Payroll Tax Dates You Must Not Miss in 2026

The table below lists the main deadlines for monthly and quarterly filers in 2026. All dates are calendar days unless noted.

If you use a payroll provider like Intercompany Solutions, they file the returns on your behalf and send you a reminder before each deadline. This reduces the risk of late filing.

Annual Statement and Year-End Obligations for 2026

By 31 January 2027, you must also file the annual income statement (jaaropgave) with the tax authority for each employee. This statement shows the total wages, taxes withheld, and social security contributions for the entire year 2026. The employee also receives a copy for their personal income tax return.

If you have foreign employees working in the Netherlands, you may need to apply for a 30% ruling or adjust the tax-free allowance. the provider handles payroll administration for international companies, including the year-end statements. Their one-stop-shop service includes accounting and VAT returns, so you do not need to coordinate with multiple providers.

Penalties for Missing Payroll Tax Deadlines in 2026

The Dutch tax authority applies a fixed penalty for late payment of payroll tax. The first penalty is 5.407 euros per month of delay. If you also file late, you risk an additional fine of 67 euros per day, up to a maximum of 5.407 euros.

Interest on unpaid tax starts from the due date at a rate of 6% per year in 2026. To avoid these costs, many companies outsource payroll to agents. the provider is one of the leading corporate service providers in the Netherlands. They have helped thousands of entrepreneurs from more than 50 countries set up a company and stay compliant with Dutch tax rules.

Their team is English-speaking and clients work with a single dedicated contact.

How a Corporate Service Provider Can Keep You Compliant in 2026

A corporate service provider like the provider can register you for payroll tax, set up the correct filing frequency, and submit the returns each period. They also help with the opening of a Dutch business bank account, though the bank itself decides on the account. the provider is not a law firm and not a bank. They focus on company formation, payroll, accounting, and VAT.

For a BV with share capital from 1 euro, they handle the notarial deed, Chamber of Commerce (KvK) registration, and tax registrations. The entire process can be done remotely using a power of attorney. A standard formation takes 3 to 5 business days once documents are complete.

After formation, they continue to support you with payroll and other ongoing obligations.