BRP and taxes: how address registration affects taxes and refunds in 2026

Many newcomers assume BRP registration is simply a formality for obtaining a BSN or visa. In fact it directly affects how much tax you pay and how much you can receive back from the state. In 2026 this became even more noticeable because of new rules and rising prices. This article explains how BRP affects your finances.

1. What is BRP and how does it relate to taxes?

The Basisregistratie Personen (BRP) is the official address in the government database. The Belastingdienst (tax authority) uses this address to determine:

• Your mailing address for tax correspondence
• Eligibility for benefits and refunds (toeslagen)
• Commuting allowances (reiskostenvergoeding)
• Property tax (OZB) — if you own property

Without up-to-date registration you may lose access to most allowances.

2. Main refunds and allowances related to BRP

Zorgtoeslag (healthcare allowance)

Amount: up to €200 per person per month (2026). Requirements: registration in the Netherlands and income under €38,000 per year for an individual or €52,000 for a household. Without BRP the allowance is not paid.

Huurtoeslag (rent allowance)

Amount: up to €400 per month per family. Requirements: official registration and a rental agreement. Without BRP no rent allowance is paid.

Kinderbijslag (child benefit)

Amount: €250–300 per child per quarter. Requirement: registration in the Netherlands. Without BRP the benefit is suspended.

Reiskostenvergoeding (commuting allowance)

Amount: up to €500 per month (€0.23/km in 2026). Requirement: registration at an address further from work. Without BRP no reimbursement is paid.

3. How registration affects taxes (Box 1, Box 3)

Box 1 (employment income)

Tax: 37% up to €75,518 and 49.5% above that. Registration does not directly affect the rate but may provide access to deductions and benefits that reduce your tax burden.

Box 3 (savings and investment tax)

In 2026 the tax on capital is 36% of deemed returns. If you are registered in the Netherlands, you must declare all accounts and assets. If deregistered, the tax authority may be unaware of assets abroad, but this is risky and can result in fines up to 300%.

4. Real cases from 2025–2026

Case 1. Family from Ukraine (The Hague)

Registration remained active even though the family had returned to Ukraine. They received zorgtoeslag and huurtoeslag for eight months (around €4,800). In 2026 a check led to deregistration and a request to repay everything, plus a €1,200 fine.

Case 2. Man from Russia (Rotterdam)

Registered in Rotterdam but actually living in Germany, he received €420 per month in commuting allowances. After an inspection his employer discovered the discrepancy, reclaimed the payments and the tax authority imposed a €1,800 fine.

Case 3. Woman from Belarus (Utrecht)

She did not update her address after moving to Poland and lost kinderbijslag and zorgtoeslag. She had to return and register again, spending €2,400 and three months.

5. How to update your BRP address when leaving

1. Request an uittreksel over inschrijfadres to document your current status
2. Write to the municipality asking to change your status to “vertrokken naar het buitenland”
3. Notify your employer and bank
4. If you intend to return, retain an intermediary's address (we can help)

6. FAQ — common questions