The Tax Authorities send such an email in December and January 3.7 million provisional income tax assessments for 2026. Do you want to know why you will receive a provisional assessment and what you should do with it? Then read the answers to seven frequently asked questions by entrepreneurs.
What is the provisional assessment?
In December, the Tax Authorities will send more than 1.4 million provisional assessments with a refund for the 2026 income tax. From 2026, 2.3 million people will receive a provisional assessment that they must pay. The provisional assessment is an estimate of the tax that you will probably have to pay or receive back for 2026. The estimate is based on your 2025 provisional assessment or your last final assessment.
A provisional income tax refund ensures that people receive money back for the current year because they have deductions, such as mortgage interest deduction. As a result, they receive the refund they are entitled to in monthly installments throughout the year. This reduces their monthly costs.
People receive a provisional assessment to avoid having to pay a large amount in one go when the final assessment is made. For example, because they have profits from business. These people often also receive a Health Insurance Act (Zvw) assessment. That’s about one million people.
Who receives a provisional assessment?
Most people who received a provisional assessment for 2025 will receive another provisional assessment for the 2026 tax year in December 2025 or January 2026. It is also possible that you will receive a provisional assessment for the first time. You will receive a provisional assessment if the tax authorities expect that you will have to pay a large amount of tax in the final assessment. You can also request a provisional assessment yourself via My Tax Authorities Belastingdienst.nl. You will then receive this automatically every year.
What is the advantage of the provisional assessment?
A provisional assessment can be useful if you have to pay a large amount or receive money back with the final income tax assessment. If you expect to get your money back, you will receive an advance in twelve monthly installments with a provisional assessment. If you have to pay, you can do this in eleven installments.
With a provisional assessment you pay income tax in the year that you also receive the income. Or, for example, you will receive your tax refund due to mortgage interest deduction in the month that you incur the costs.
Why is it important to check the provisional assessment carefully?
The provisional assessment is an estimate that the Tax Authorities make based on the most recent data available: the provisional assessment for 2025 or the last final income tax assessment. It may be that something has changed in your personal or financial situation. By carefully checking the information on the provisional assessment, you will avoid a major difference between the provisional assessment and the final assessment that you receive after your tax return. And that means you have to pay a large amount in one go at the end of the tax year.
How can I check and change my provisional assessment?
It is possible that the information on the provisional assessment is no longer correct. For example, because the amount of deductible items such as mortgage interest has changed, because your personal situation has changed, because you are married or divorced, or because your profit from 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. More information about how to check the provisional assessment and in which situations it is a good idea to change it can be found at www.taxdienst.nl/voorlopigeassa.
In these situations it is wise for entrepreneurs to change the provisional assessment:
Your company makes more or less profit
Did your company go through a few difficult years, but is it now improving? Or are things going less well this year than in previous years? Change your provisional assessment in the ‘Profit from business’ screen. Make the estimate based on your profit.
You stop your business
Will you stop your business in 2026? Then you’ve got through the strike win a higher income this year than in previous years. In the ‘Profit from business’ screen you can indicate that you are stopping your business.
Once you have reported your change, the Tax Authorities will do a check. You will usually receive a new provisional assessment afterwards. This takes a maximum of 8 weeks, but is usually faster. The Tax Authorities may have questions. Or does not adopt all changes. You will then be contacted. After your explanation, the Tax Authorities will check whether your change can still be implemented.
I have also received a provisional assessment under the Healthcare Insurance Act (Zvw). 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 recently started a business. Do I have to apply for a provisional assessment myself?
Did you start a business in 2025? Then you will probably file your first tax return as an entrepreneur in 2026. And you will then receive a final income tax assessment on the profit you made in 2025. You may also receive one or more provisional assessments in the same period. To avoid having to pay a large amount at once or having to pay multiple assessments in the same period, you can request a provisional assessment yourself. You then pay your income tax in advance in monthly installments. Read more about this on the website of the Tax Authorities.
Want to know more or need help?
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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