Your income

How much you have to pay back each month depends upon how much you owe, including interest. DUO may also take your income into account (including your partner’s income, if applicable).

Which income?

We look at your income from 2 years ago. We call this the reference year. We obtain the details of your income from the tax authorities (Belastingdienst). If you file tax returns, we consider your aggregate income. Otherwise, we use the taxable salary shown on your annual tax assessment(s). In some cases you may have to provide us with details of your income yourself – for example, if you earn money abroad.

Falling income

If your income has fallen since the reference year, you can ask us to look at a more recent year. We call this changing the reference year.

Income outside the Netherlands

If you have a foreign income, we are often unable to request details from the relevant tax authorities. In these cases you have to notify us yourself. We send you a letter about this every year. In this letter we ask you to notify us of your income before taxes, and to send us the supporting documents we need. You can do so in Mijn DUO.

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Supporting documents of foreign income

If there is foreign income, we need an income statement from the tax authorities of the country in question. This document is also required if you have no income.

The statement must be in German, English, French or Dutch. Is the statement in another language? Then have the statement translated and enclose a copy of the original statement.

  • Is the income on the statement lower than the equivalent of €8,000? If so, you need to include evidence of the additional nontaxable benefits you received.
  • Are you self-employed, and does the income statement not state the profit before tax? Then you need to send a statement from the accountant mentioning the profit before tax. Or the tax bill for the profit tax.
  • Do you live outside the EU/EEA and is it not possible to get an income statement from the tax authorities? If so, you must enclose a copy of the annual statement or a copy of all pay slips.
  • Do you want to change the reference year to a year that has not yet passed? Then you must enclose pay slips for the months in that year that have already passed.
  • Are you self-employed and have you been granted a deferral in submitting your tax return? Then you need to send a statement of income from your accountant. This must show your full income (and the profit) for the entire year.
  • In some countries, the income statement from the tax authorities might be called differently. The table provides more information on the required supporting documents for a number of countries.
Country Required supporting documents
Belgium
  • Aanslagbiljet in de personenbelasting (issued by the Federale overheidsdienst Financiën – Fiscaliteit. In French: Service Public Fédéral Finances)
France
  • Avis d’impôt [year] Impôt Sur Les Revenus de l’année [year] (issued by Centre des Finances Publiques)
Germany
  • Bescheid für [year] über Einkommensteuer, Solidaritätszuslag und Kirchensteuer (issued by the Finanzamt)
Great Britain
  • Digital Tax Return (100% complete) (issued by HM Revenue and Customs)
  • Employment History (issued by HM Revenue and Customs)
  • A P60 is not accepted
Romania
  • Adeverință De Venit pe anul [year] (issued by ANAF=Agenția Națională de Administrare Fiscală)
Spain
  • Impuesto sobre la Renta de las Personas Físicas [year] (issued by Agencia Tributaria)
United States
  • 1040 U.S. Individual Income Tax Return [year] (issued by IRS= Internal Revenue Service)

Income in the Dutch Caribbean

Curaçao, Bonaire, Saba or Sint Eustatius

Do you live on Curaçao, Bonaire, Saba or Sint Eustatius? If so, we will send you a letter, asking you to notify us of your income. You only need to do so once. After this, we will annually ask the tax authorities for information on your income. If this does not work, you will need send a Verklaring inkomstenbelasting form to notify us of your income.

Sint Maarten or Aruba

If you live on Sint Maarten or Aruba, you need to send a Verklaring inkomstenbelasting form each year to notify us of your income.

Supporting documents

You need to send one of the following documents with the Verklaring inkomstenbelasting form:

  • A statement on the form itself, from the tax authorities of the island in question (question 4)
  • A form called Informatie Beheer Groep Studiefinanciering Verklaring Inkomstenbelasting voor belastingplichtigen binnen de Nederlandse Antillen (issued by the Inspectie der Belastingen Curaçao)
  • A Machtiging Verklaring Inkomstenbelasting voor belastingplichtigen op Aruba, Curaçao, Sint Maarten of Caribisch Nederland (issued by the Belastingdienst/Tax Administration)

The supporting documents must be signed and stamped by the local tax authorities.

Disagreeing with your foreign income

Do you disagree with the gross foreign income we registered, because your tax deductions have not been taken into account? Please contact the Dutch Tax and Customs Administration Link opent externe pagina . They can recalculate your income, using the Dutch tax rules.