13 December 2025
4 min

Provisional tax assessment – voorlopige aanslag in the Netherlands

Autor : Dominika

ksiegowosc-w-holandi

Provisional tax assessment – voorlopige aanslag in the Netherlands 📋💶

Many Polish people living and working in the Netherlands hear from their accountant or from the Belastingdienst about something called a “voorlopige aanslag”. It’s worth understanding this concept well, because it can help you avoid a big tax bill or get your tax refund earlier – already during the year.

What is a “voorlopige aanslag”? 🤔

A “voorlopige aanslag” is a provisional tax assessment. This means that the Belastingdienst (the Dutch tax office) estimates your tax liability in advance, based on your expected income and deductions.

Thanks to this:

  • You can pay your tax in monthly instalments, instead of waiting until the end of the year and paying one large amount
  • Or, if you expect a refund, you can receive it monthly, instead of once after you file your annual tax return

“Een voorlopige aanslag is handig als u verwacht dat u volgend jaar veel moet betalen, of juist veel terugkrijgt.”

Why is it worth applying for a voorlopige aanslag? 💡✅

Applying for a voorlopige aanslag is a practical financial planning tool. If you know that your income in the Netherlands is changing (new job, self-employment, mortgage, child, divorce), you can file a request yourself and avoid unexpected additional tax.

Benefits:

  • Better control over your tax payments – instead of one large payment you can pay smaller monthly amounts
  • Faster tax refund – if you are entitled to a refund, you receive it during the year, not only after the annual tax return
  • Flexibility – you can adjust your provisional assessment when your situation changes
  • For entrepreneurs (ZZP) – easier budgeting and planning of cash flow

📞 Need help with your tax return?

Our team of experienced accountants in Rotterdam is happy to help you request a provisional assessment and optimize your tax planning. Schedule a free consultation today!

👉 Contact us now!

When and how to apply for a voorlopige aanslag? 📝💻

The Belastingdienst can send you a provisional assessment automatically (based on data from the previous year), or you can submit a request yourself online – in just a few minutes via “Mijn Belastingdienst”.

How to do it – step by step:

1. Log in to Mijn Belastingdienst using your DigiD.

2. Select the tax year for which you want to request a provisional assessment.

3. Enter your expected income and deductions (e.g. mortgage interest, insurances, fiscal partner, children).

4. Choose how you want to settle: monthly payment or monthly refund.

5. Confirm and submit your request.

The whole procedure is free of charge and can be done at any time during the year.

Until when can you submit or change a request? ⏰📅

You can apply for a voorlopige aanslag at any time during the tax year. In practice, you can usually request or modify a provisional assessment for the previous year until May 1 of the following year. The exact date depends on whether you need to file a tax return and whether you have been granted an extension.

If your financial situation changes (for example a new job, mortgage, child, or leaving the Netherlands), you can modify your request online.

It’s best to make changes as soon as possible, so the tax office can adjust the amounts of your advance payments or refunds. Once the tax office receives your request, you usually get a confirmation and decision within 4-5 weeks; sometimes it can take up to 8 weeks.

Who is it particularly important for? 👥💼

A voorlopige aanslag is especially useful for:

  • Employees – if your income goes up or down during the year
  • Entrepreneurs (ZZP) – when you have irregular income
  • Homeowners – who use mortgage interest deduction (hypotheekrenteaftrek)
  • Families with children – in combination with family-related tax credits and benefits (toeslagen)
  • People moving to or from the Netherlands – to avoid incorrect annual tax assessments

For starting entrepreneurs, the Belastingdienst provides separate explanations, including advice on why a provisional assessment might be wise.

Helper tool for calculations 🧮

The Belastingdienst also offers an official calculator tool that helps you see how a change in your voorlopige aanslag will affect your payments:

  • What happens to your monthly amount (payment or refund)
  • Whether you need to take any action after modifying your provisional assessment

🔗 Hulpmiddel „Gewijzigde voorlopige aanslag” – Belastingdienst tool

This is useful if you’re not sure whether the new amount will be correct for your situation.

Frequently Asked Questions (FAQ) ❓

Do I have to apply for a voorlopige aanslag?

No, it’s voluntary. You can do it if you want to plan your tax payments better or receive a refund earlier.

Can I change my request if I entered wrong data?

Yes, you can change your provisional assessment any time during the year.

Will I have to pay interest if I apply later?

Yes, if the delay means that you pay less tax during the year than you should, interest (“belastingrente”) may be charged. This is usually a limited amount, but it’s better to respond on time.

Does my tax partner have to submit a separate request?

No – spouses / fiscal partners can submit one joint request.

Summary 📊

If you live or work in the Netherlands, a voorlopige aanslag is a way to stay in control of your taxes: you can spread payments over the year, avoid surprises at the time of your annual tax return, and keep your cash flow more stable. Filling in the request online only takes a few minutes, and the effect can be very noticeable in your household budget.

Sources 📚