First 90 Days: Expat Tax Checklist

Before You Arrive

Preparation before moving to the Netherlands saves weeks of hassle. Complete these tasks before your departure:

1. Gather essential documents
   • Valid passport (check expiry — must cover your planned stay)
   • Apostilled birth certificate (required for gemeente registration in some municipalities)
   • Employment contract (signed, with salary details)
   • Proof of address in NL (rental contract or employer-provided housing letter)
   • Marriage/partnership certificate (if applicable, apostilled)
2. Research your tax situation — Use our 30% Ruling Calculator to estimate your net income and check eligibility for the 30% ruling.
3. Discuss the 30% ruling with your employer — The application is a joint process. Your employer needs to file it with you. Confirm they are willing and have the HR processes in place.
4. Arrange temporary housing — You need a registered address for gemeente registration. Temporary housing works, but you must be able to register there.

Week 1: Registration & BSN

Your first and most important task is registering at the gemeente (municipality). Everything else depends on this step.

Step 1: Register at the gemeente

1. Book an appointment — Most gemeentes require online booking. Do this before arrival if possible; slots fill up fast in cities like Amsterdam and Rotterdam.
2. Attend in person with:
   • Passport
   • Birth certificate (apostilled)
   • Rental contract or housing letter
   • Marriage certificate (if applicable)
3. Receive your BSN — Your Burger Service Nummer (citizen service number) is issued immediately or within a few days. This 9-digit number is your key to everything: banking, tax, insurance, healthcare.

Step 2: Arrange health insurance

You are legally required to have Dutch basisverzekering (basic health insurance) within 4 months of registering. Popular insurers for expats include Zilveren Kruis, CZ, and ONVZ. Compare prices at vergelijkingssites. Monthly cost: approximately €140–€180 (2026).

Weeks 2–4: Digital Identity & Banking

Step 3: Apply for DigiD

DigiD is your digital identity for all government services, including filing taxes. Apply at digid.nl using your BSN. An activation letter arrives by post in 1–5 business days.

Step 4: Open a Dutch bank account

You need a Dutch IBAN for receiving your salary and for the Belastingdienst to process any tax refunds. Here is a comparison of the main options for expats:

Bank	Type	Monthly Fee	English App	Setup Time	Expat Notes
ING	Traditional	€0–€5	✅ Yes	1–2 weeks	Largest branch network; widely used by employers
ABN AMRO	Traditional	€2–€5	✅ Yes	1–2 weeks	Popular with expats; good English customer support
Rabobank	Traditional	€2–€5	⚠️ Partial	1–2 weeks	Strong outside major cities; cooperative bank
Bunq	Online-only	€3–€18	✅ Yes	1–3 days	Fastest setup; no branch visit needed; multiple IBANs
N26	Online-only	€0–€17	✅ Yes	1–3 days	German IBAN (not Dutch); may cause employer/toeslag issues

Bring your passport, BSN, and employment contract to the bank appointment. Account opening typically takes 1–2 weeks for traditional banks.

Step 5: Activate DigiD

When the activation letter arrives, log into digid.nl and enter the activation code. Set up SMS verification or install the DigiD app for two-factor authentication. You are now ready for all government services.

Month 2: Employment Setup

Step 6: Apply for the 30% ruling

If you and your employer are eligible, submit the joint 30% ruling application to the Belastingdienst. The critical deadline:

Required documents for the application:

• Completed application form (from belastingdienst.nl)
• Employment contract showing gross salary
• Proof of the 150 km border distance (previous address registration)
• For under-30: proof of Master's degree

Step 7: Review your first payslip

When you receive your first payslip (loonstrook), check these items:

1. Gross salary matches your employment contract
2. 30% ruling is being applied (if approved or provisionally applied)
3. Loonheffing looks reasonable based on tax brackets
4. Pension contributions are being deducted correctly
5. BSN is correct on the payslip

Step 8: Set up Mijn Belastingdienst

Log into Mijn Belastingdienst with your DigiD. Check that your personal details, address, and bank account are correct. This portal is where you will file your annual tax return and manage any correspondence with the tax authority.

Month 3: Review & Optimize

Step 9: Check toeslagen eligibility

Depending on your income and household situation, you may be eligible for Dutch government allowances (toeslagen):

• Zorgtoeslag — Healthcare allowance (if income is below the threshold)
• Huurtoeslag — Rental allowance (if renting and income qualifies)
• Kinderopvangtoeslag — Childcare benefits (if using formal childcare)

Step 10: Plan for your first tax filing

You will file your tax return in the year after your arrival. If you arrived in 2026, you file in early 2027. Start collecting documents now:

• All payslips (for the jaaropgaaf verification)
• Bank balances on January 1 (for Box 3)
• Receipts for any deductible expenses (donations, medical costs)
• Investment portfolio statements

Read our Filing Dutch Taxes as an Expat guide for the complete process.

Common Mistakes to Avoid

1. Delaying gemeente registration — Everything depends on your BSN. Register in your first week, not your first month.
2. Missing the 30% ruling deadline — The 4-month window is strict. Mark it in your calendar the day you start working.
3. Not applying for DigiD early enough — The postal activation takes time. Apply immediately after receiving your BSN.
4. Ignoring health insurance — Going uninsured triggers a fine from the CAK. Arrange basisverzekering within 4 months of registration.
5. Not checking your payslip — Errors in 30% ruling application or tax table selection can cost thousands. Review your first payslip carefully.
6. Forgetting to check toeslagen — Many expats qualify for zorgtoeslag or huurtoeslag but never apply because they do not know it exists.
7. Using a foreign bank account for salary — While technically possible, it creates complications for tax refunds and toeslagen payments. Open a Dutch account.

Frequently Asked Questions

Can I do everything online?

No. Gemeente registration must be done in person. DigiD activation requires receiving a postal letter at your registered address. Bank account opening usually requires an in-person visit (except for online-only banks). Most other steps can be managed online once your BSN and DigiD are active.

What if my employer handles everything?

Many employers, especially large multinationals, provide relocation services that assist with gemeente registration, housing search, and bank account opening. However, DigiD, personal tax matters, insurance choices, and checking your own payslip remain your responsibility. Never assume your employer has handled everything — verify each step yourself.

I arrived mid-year. Do I file taxes this year?

You file in the following year. If you arrived in 2026, you file an M-form (migration form) in early 2027 for the partial year you were a Dutch resident. See our filing guide for details on the M-form process.

Is there a penalty for late 30% ruling application?

Not a fine, but a financial loss. If you apply after the 4-month window, the 30% ruling starts from the first day of the month after your application — not retroactively from your start date. For a €70,000 salary, each missed month costs approximately €500–€800 in lost tax savings.

Do I need Dutch health insurance from day one?

You have 4 months from the date of registration (or your start date of employment, whichever is earlier) to arrange Dutch basic health insurance (basisverzekering). However, it is best to arrange it as soon as possible. If you miss the deadline, the CAK will assign insurance and charge you a fine.