What is a provisional tax assessment?

A provisional tax assessment is a provisional calculation of the income tax you will pay or get back over a year, based on an estimate of your income. The Dutch Tax Administration (Belastingdienst) issues it before the final assessment, so you do not have to pay a large amount in one go, or you already receive money back during the year. Below you can read how the provisional tax assessment works in 2026, when you receive one and how to change it if your situation changes.

Provisional tax assessment: paying or getting money back

There are two types of provisional tax assessment, depending on your situation:

• Provisional tax assessment to pay : you pay your expected tax in advance in monthly instalments, often used by entrepreneurs and director-shareholders (DGA).
• Provisional refund : tax you are expected to get back (for example through mortgage interest relief) is paid to you in advance every month.

Why do you receive a provisional tax assessment?

You usually receive a provisional tax assessment if your income is not (fully) taxed through an employer or if you have large deductible items. For example:

• entrepreneurs with a sole proprietorship or general partnership (VOF) who pay income tax on their profit;
• director-shareholders (DGA) with income from a BV;
• people with income from several sources or with high deductible items such as mortgage interest.

How is the amount calculated?

The Dutch Tax Administration bases the provisional tax assessment on an estimate of your income and deductible items for the whole year. That estimate is often based on your figures from the previous year, but you may submit a more up-to-date estimate yourself.

• Do you expect more profit than last year? Then the provisional tax assessment will be higher.
• Is your income falling? Report it, so you do not pay too much in advance.

Requesting or changing a provisional tax assessment

You can easily arrange a provisional tax assessment yourself via Mijn Belastingdienst (private individuals) or Mijn Belastingdienst Zakelijk (entrepreneurs). Change your assessment as soon as your situation changes:

• if you expect a higher or lower income or profit;
• if you take out a new mortgage or a deductible item no longer applies;
• if you start or stop running a business.

What if your estimate is wrong?

After the end of the year, the provisional tax assessment is settled against your final assessment. If the estimate is wrong, a correction follows:

• If you have paid too little, you will have to pay the difference and you may owe tax interest (belastingrente) .
• If you have paid too much, you get the difference back.

Tax interest can add up considerably. By adjusting your provisional tax assessment to your actual income in good time, you avoid unnecessary interest and surprises afterwards.

Tips to avoid surprises

• Keep your records up to date, so that your income is clearly visible.
• Adjust your estimate when there are major changes in your business or private situation.
• Not sure whether your estimate is realistic? Have an adviser take a look.

Why Belastingadviseur Eindhoven

At Belastingadviseur Eindhoven we help entrepreneurs in Eindhoven and the surrounding area (Veldhoven, Best, Helmond and Nuenen) to estimate their provisional tax assessment realistically and change it in good time. For a fixed monthly fee we take care of your help you with your administration and tax returns! and tax returns, with a fixed point of contact who knows your figures. That way you do not pay too much in advance and you avoid tax interest.

Frequently asked questions

RoyBusiness adviser · Belastingadviseur EindhovenRoy is a business adviser at Belastingadviseur Eindhoven. He helps entrepreneurs in Eindhoven and the surrounding area with their administration, tax returns and tax questions, from VAT and annual accounts to converting a sole proprietorship into a BV. With a fixed monthly fee and personal contact, he makes sure your figures are always correct and up to date.About us·Read our Google reviews