Applying for tax averaging for highly fluctuating income

Does your income from employment and benefits fluctuate significantly? For example if you earn much more in one year than in the previous year because you started or stopped working in the previous year? You may be paying more tax than if your annual income was regular. If that is the case, you can apply to the Belastingdienst(Tax and Customs Administration) for a middeling (average out your income).

Last updated on 1 January 2022

How does middeling work?

With middeling (in Dutch), the Belastingdienst looks at your average income. This means your income from 3 consecutive years. The Belastingdienst uses this average to calculate how much tax you have to pay. If this amount is less than the figure on your previous tax bill, you may be entitled to a refund.

Eligibility for middeling

To be eligible for middeling, you must meet certain conditions, e.g. you must have paid tax in the Netherlands in the previous 3 years to which your application for middeling relates. The Belastingdienst describes all the conditions for averaging (in Dutch).

Applying for middeling

Applications for middeling are submitted in writing to your tax office.You must first complete a form for middeling (in Dutch), which you then send to your tax office. Find your local tax office (in Dutch) at the Belastingdienst website.

Laws and regulations (in Dutch)

Income Tax Act 2001, Article 3.154

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