Utrecht, January 6, 2026 – In January, many entrepreneurs will receive their provisional income tax assessment again. With the provisional assessment you keep control of your finances, because you pay your income tax when you also receive the income. This way you avoid having to pay a large amount at once afterwards. But what exactly is this provisional assessment? And what should you pay attention to?
What is the provisional income tax assessment?
The provisional assessment that will be sent in January is an estimate of the income tax that you have to pay for 2026. The estimate is based on your 2025 provisional assessment or your last final assessment. With a provisional assessment you pay your income tax in advance during the year in which you earn this income. This can be done in eleven installments or in one go. At the end of the year you file a tax return and receive a final assessment. Your provisional assessment has been settled in this amount.
What is the advantage of the provisional assessment?
With a provisional assessment you prevent financial surprises. Especially if you have just started your business, you are going to stop being an entrepreneur or if you are going to make more profit, there is a good chance that your income has changed a lot. This may mean that you have to pay a large amount of income tax in one go at the end of the year in the final assessment.
What should I pay attention to with a provisional assessment?
Have you received a provisional assessment for 2026? Then check this carefully My tax authorities. The provisional assessment is based on the 2025 provisional assessment or the last final income tax assessment. A lot may have changed in your personal or financial situation in the meantime.
Why, as a starting entrepreneur, do I not receive a provisional assessment?
Have you just started your business? Then you will usually not yet receive a provisional assessment due because the Tax Authorities do not yet have any information from previous assessments. You can apply for the provisional assessment yourself My tax authorities.
How can I change my provisional assessment if something changes in my situation?
It is possible that the information on your provisional assessment is no longer correct. For example, because your personal situation has changed. Think about getting married or divorced. Or because your financial situation is different. For example, because your profit from your business has increased or decreased.
To check and change, log in to My Tax Authorities. Click on ‘Income tax’ and then on ‘Provisional assessment’. Check your details and adjust the amounts that change. Take your time to change. You can find more information about how to check the provisional assessment and in which situations it is a good idea to change it Belastingdienst.nl/voorlopigeassa.
I have also received a provisional Health Insurance Act (Zvw) assessment. How about that?
Everyone who has an income contributes to the Health Insurance Act. If you are employed or receive benefits, an employer or benefits agency will ensure that the contribution is paid. But as an entrepreneur you must ensure that you pay the income-related Zvw contribution.
If the tax authorities expect you to have to pay the contribution based on your income, you as an entrepreneur will also receive a provisional Zvw assessment. This provisional assessment is also an estimate based on your income from the last provisional or final income tax assessment. The final contribution to the Zvw is also calculated based on the final income tax assessment.
I need help applying for or changing my provisional assessment. Who can I contact?
Can’t figure it out? Are you unsure about what to fill in? Then the Tax Authorities are happy to help. For more information and options, visit Belastingdienst.nl/voorlopigeassa. This way you can continue.
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