The West and Ukraine say Russian-backed rebels brought down the Boeing 777. But Russia claims a missile was fired from Ukrainian-controlled territory.
The report will not apportion blame but says airspace should have been closed.
Relatives of some of the 298 people who died over Ukraine in 2014 have been told victims would have lost consciousness almost immediately.
The plane - flying from Amsterdam to Kuala Lumpur - crashed in rebel-held eastern Ukraine on 17 July 2014 at the height of the conflict between government troops and the pro-Russian separatists.
The Dutch Safety Board presented its findings first to the victims' relatives before briefing reporters at the Gilze-Rijen military base in the Netherlands.
Dutch Safety Board president Djibbe Joustra suggested that the aircraft was most likely brought down by a Russian-made Buk surface-to-air missile - which experts say both Russian and Ukrainian armies possess.
Earlier on Tuesday, Russian officials from Almaz-Antey - the state firm which manufactures Buk missiles - once again rejected those accusations.
During a presentation timed to pre-empt the Dutch report, officials said the evidence suggested the plane was shot down by a surface-to-air Buk missile fired by Ukrainian forces.
Using video footage of their own mock-up of shrapnel hitting the fuselage of an aircraft, the officials said trajectory evidence showed the missile had been fired from Ukrainian-controlled territory. They argued the missile used was a decades-old model no longer in use in the Russian arsenal.
Note that, the Boeing 17 flying from Amsterdam to Kuala Lumpur was shot down near the separatist-controlled city of Torez of Ukraine’s Donetsk Province. As a result, 298 people were killed.
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