Filing and payment deadline for sales tax returns and payroll tax and social security contributions (AOV/AWW, AVBZ and BVZ)

Tax returns must be completed accurately and submitted by the applicable deadline, even if no tax or social security contributions are due.

Any taxes and social security contributions payable must be paid in full and on time.

Failure to submit your tax returns on time, or failure to pay the amounts due by the prescribed deadlines, may result in an estimated assessment and the imposition of penalties.

For 2026, tax returns must be submitted and any taxes and social security contributions due must be paid no later than the dates listed below.