In January, the Tax Authorities will send provisional income tax assessments for 2026 to entrepreneurs. Have you recently started a business and is the provisional assessment new to you? Then read the answers to seven frequently asked questions to find out what a provisional assessment is and what you should do with it.
What is the provisional assessment and how is it calculated?
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, which 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 usually 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.
Did you start a business in 2025? Then you will file a tax return as an entrepreneur for the first time 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 monthly installments in advance in the year in which you also have the income. Read more about this at Belastingdienst.nl/voorlopigeassa.
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 have to pay, you can do this in eleven installments or in one go. If you expect to get your money back, you will receive an advance in twelve monthly installments with a provisional assessment. With a provisional assessment you pay your income tax in the year that you also have the income. Or, for example, you will receive your tax refund due to mortgage interest deduction in the month that you incur the costs.
How can I change my provisional assessment if something changes in my situation?
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 good to change it can be found on the website of the Tax Authorities.
How should I complete or change the provisional assessment if I have a variable income or do seasonal work?
When estimating your annual profit, take seasonal influences and windfalls or setbacks into account. It is also good to know that you can adjust your provisional assessment throughout the year. So if something changes in your personal situation or income, adjust your provisional assessment via My Tax Authorities.
What is a provisional assessment under the Healthcare Insurance Act (Zvw)?
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.
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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