Quick answer: a Dutch jaaropgave (also written jaaropgaaf) is the annual income statement from an employer or benefit provider. It summarises the taxable wage and payroll tax information reported for that calendar year. You commonly use it to check your Dutch income-tax return, especially if you had more than one employer, changed jobs or moved to/from the Netherlands during the year.
Last verified: 1 October 2026 against Belastingdienst guidance.
When do you receive a jaaropgave?
Belastingdienst says employers normally provide the annual statement at the beginning of the following year, usually in January or February. It may arrive through your employer portal, payroll app, secure email or on paper.
If you worked for more than one employer during the year, you should expect a separate jaaropgave from each employer.
What information is on it?
- the calendar year;
- your annual taxable wage (fiscaal loon);
- wage tax and national-insurance contributions withheld (loonheffing);
- the employment tax credit (arbeidskorting) applied through payroll;
- sometimes untaxed reimbursements such as travel allowance;
- employer/payroll identifiers and other payroll information.
Why is fiscaal loon different from your bank salary?
Your fiscaal loon is not your take-home pay. It is the wage amount used for payroll-tax purposes. Net salary is what reaches your bank account after tax, social contributions and other deductions. Benefits, holiday allowance or other payroll components can also affect the annual taxable amount.
Do you need the jaaropgave for your tax return?
Often, the employer’s reported information is already pre-filled in your online Dutch tax return. You should still compare the pre-filled figures with your jaaropgave instead of assuming they are automatically correct.
This is particularly important if you:
- changed employer;
- had two jobs at the same time;
- received a UWV or other taxable benefit;
- arrived in or left the Netherlands during the tax year;
- received taxable income from abroad;
- have payroll corrections late in the year.
Jaaropgave vs payslip
A payslip shows one pay period. A jaaropgave summarises the full calendar year for that employer. Keep both: monthly payslips help you understand individual salary payments, while the annual statement is the easier cross-check for the annual tax return.
What if you had multiple employers?
You receive multiple annual statements. Do not combine them yourself into one invented figure before comparing them with the tax return. Check each employer separately, then make sure all employment income appears in the return.
What if your jaaropgave is wrong?
- Compare it with your final payslips.
- Contact payroll/HR and explain the mismatch.
- Ask for a corrected annual statement if needed.
- Check whether the employer has also corrected the payroll information reported to Belastingdienst.
- Do not blindly copy a number you know is wrong into your tax return.
Keep it even after filing
Save the PDF or paper copy with your tax records. It can be useful later for questions about income, tax calculations, benefits, mortgage applications or proof of historical employment income.
Newcomer checklist
- Download each employer’s jaaropgave before an old employee portal is closed.
- Check your name/BSN and the calendar year.
- Compare taxable wage and withheld tax with your tax return.
- Do not forget a former employer or UWV statement.
- Keep the document with your first Dutch tax-return records.
Related guides: your first Dutch tax return as a newcomer and the Netherlands hub.
