Filing your income tax return
Depending on the year for which you file your income tax return, you will be using the online return tool or the return form. Once you have filed your return, you will receive an assessment which states the amount you will receive or must pay. The amount in taxes you must pay or will receive depends on your personal situation. This applies to both domestic and foreign taxpayers.
Coronavirus/COVID-19
Social Affairs and Employment Inspectorate Emergency Scheme and wage income
If your employer cannot keep you (fully) employed due to the coronavirus, he or she can apply the Social Affairs and Employment Inspectorate Emergency Scheme to you. Your (former) employer will have received a contribution to the wage costs for the hours during which his or her staff could not be deployed. The compensation was paid to your employer, who subsequently paid these funds to you in the form of your salary. You must report this compensation, just like your regular wage income, in your income tax return as ‘income from work’.
If you were employed on 13 March 2020, but could not remain employed due to the coronavirus, you could submit an application to the Social Affairs and Employment Inspectorate for temporary support. In order to qualify, the company where you worked had to be covered by the Social Affairs and Employment Inspectorate Emergency Scheme. You could claim eighty per cent of your last-earned wages. These benefits paid by the Social Affairs and Employment Inspectorate are taxed as income tax and must be reported as ‘income from work’.
Also refer to the press release press release of 4 March 2021 (in Dutch).
Online return
Belastingdienst Caribisch Nederland offers the option of filing your income tax return (IB) online.
You can again file your income tax return online this year. This means that you can file your return through the website of Belastingdienst Caribisch Nederland in an electronic format. Click here to file your return online through Mijn Belastingdienst Caribbean Netherlands.
Do you have any questions about the online return?
You can also call our helpdesk for support. The times during which the helpdesk is available and the specific phone number can be found below.
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Bonaire |
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Available |
From Monday to Thursday – 08:00 to 12:00 & 14:00 to 17:00 |
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Friday – 08:00 to 12:00 |
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Tel |
+599 715 8585 |
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Saba |
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Available |
From Monday to Thursday – 09:00 to 12:00 & 14:00 to 17:00 |
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Friday – 09:00 to 12:00 |
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Tel |
+599 416 3941 / +599 416 3942 |
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Saint Eustatius |
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Available |
From Monday to Thursday – 09:00 to 12:00 & 14:00 to 17:00 |
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Friday – 09:00 to 12:00 |
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Tel |
+599 318 3325 / +599 318 3326 |
We trust that this online return portal will make things easier for its users and will optimise our services.
Until when can you file your return?
Once you receive the invitation, you will have 2 months to file the return. You can also ask for additional time for filing the return. You must do this before the date on which you must file the return.
Download an explanation in Dutch, English, or Papiamento here.
What will happen after you have filed your return?
Once you have filed your return, Belastingdienst Caribisch Nederland will have three years to handle the return and levy an assessment. The three-year period starts on January 1 after the end of a calendar year.
If you have any questions, Belastingdienst Caribisch Nederland will help you with your return. Help with completing the return is possible subject to a number of conditions. The return assistance is intended for private individuals. Entrepreneurs must engage a tax advisor. The conditions on eligibility and more information about this option can be requested from Belastingdienst Caribisch Nederland.
If you do not file your return on time or at all, a default penalty can be imposed. If you have not filed a return, an ex officio assessment will be levied. A reasonable assessment will be made of the extent of your income, in part based on data in our possession.
If you have not received a return, but believe you do owe taxes or are entitled to a refund, you must request a return form. If you owe taxes, you must request a return form no later than July 15 of the year for which you owe taxes. You can also download a return form from the website and file it on time.
Exchange rates
You can find the average Euro/US dollar exchange rate used by Belastingdienst Caribisch Nederland below. The exchange rate is the customs value used by Customs of (European) Netherlands for the introduction of goods to the market in (European) Netherlands. The customs value is in euros and is adopted on a monthly basis.
Belastingdienst Caribisch Nederland is the monthly exchange rate into US dollars. Each calendar year, we will aggregate the converted monthly exchange rates and divide these by 12 to determine the Euro/US dollar exchange rate. The customs exchange rate can be found at the following link: www.belastingdienst.nl/rekenhulpen/wisselkoersen/
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Calendar year |
1 Euro=1 USD |
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2023 |
1.0817 |
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2022 |
1.0585 |
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2021 |
1.1874 |
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2020 |
1.1326 |
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2019 2018 |
1.1219 1.1847 |
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2017 |
1.1196 |
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2016 |
1.1090 |
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2015 |
1.1109 |
This exchange rate is binding. You can also use the daily exchange rate of your transaction(s). The same applies to other currencies. The exchange rate must be realistic/acceptable in this case.