The M form: your tax return in the year you moved
Moved to or from the Netherlands? Here's what the M form is, when to file it, and what you need.
Facts checked on 1 November 2026.
What it is
The M form (M-biljet) is the tax return for the year you moved to or away from the Netherlands. M stands for migration.
It covers the whole year in one form, split into two parts: the months you lived here, and the months you lived abroad.
When to file
| Tax year | File between | More time |
|---|---|---|
| 2025 | 1 May and 1 July 2026 | Ask before 1 July. You then have until 1 November 2026. |
For the 2026 tax year, check the letter from the Belastingdienst for your dates.
How to file
- Log in to Mijn Belastingdienst with DigiD.
- Go to Inkomstenbelasting, then Belastingaangifte, then the right year.
- Choose the form for people who lived outside the Netherlands for part of the year.
No DigiD? You can file on paper with form M. You can ask the Belastingdienst to send it.
What you need
- Your exact moving date, as registered at your municipality.
- Your Dutch jaaropgaaf, from your employer.
- Your income from abroad for the months you lived here.
- Your savings and investments on 1 January, but only if you lived here on that day.
Common mistakes
- Filing the normal P form instead. You may miss money back.
- Reporting box 3 savings when you didn't live here on 1 January.
- Forgetting income from abroad earned after you moved here.
BelastingBuddy spots that you moved and guides you through the M form.
Sources
BelastingBuddy is a guide, not a tax advisor. Rules can change; check the Belastingdienst if in doubt.