Dutch Provisional Tax Assessment: How to Apply or Adjust

What Is a Provisional Tax Assessment?

A provisional tax assessment (voorlopige aanslag) is the Belastingdienst’s estimate of how much income tax or corporate tax you owe for the current year. Instead of receiving a large bill after filing your return, you pay (or receive refunds) in manageable monthly instalments.

For entrepreneurs this is essential: without one, your tax liability accumulates invisibly and arrives with interest charges on top.

When to Request a Provisional Assessment

You can apply or adjust at any time during the year. Strategic moments include:

• January-March: request an assessment based on expected profit for the new year.
• After summer: adjust if revenue is tracking higher or lower than forecast.
• Major life events: new contract, winding down your business, rising mortgage interest – any significant financial change warrants an update.

How to Apply

Applications are submitted digitally through Mijn Belastingdienst (for sole proprietors) or Mijn Belastingdienst Zakelijk (for BVs). You enter your expected income, deductions and applicable credits. The Belastingdienst responds within a few weeks with a decision specifying the monthly amount.

Information You Need

• Expected business profit or salary.
• Estimated deductions: self-employed deduction (€3,750 in 2025), starter deduction (€2,123), SME profit exemption (13.31%).
• Mortgage interest and WOZ value for the deemed rental value.
• Any annuity premiums or fiscal old-age reserve contributions.

Tax Interest: the Hidden Cost

If your final assessment is higher than the provisional one, the Belastingdienst charges tax interest (belastingrente). In 2025 this is 7.5% for income tax and 8% for corporate tax. Interest accrues from 1 July of the year after the tax year. A provisional assessment that is too low therefore costs you real money.

Conversely, if you overpaid you receive only 4% interest – and only after the final assessment is issued.

Provisional Assessment for Freelancers

As a freelancer (ZZP’er) no employer withholds payroll tax for you. Without a provisional assessment you could face a one-off bill of €5,000-€15,000 depending on your profit. Requesting an assessment spreads that burden evenly across the year.

Estimate your profit conservatively: slightly too high is better than a shortfall with interest. You can always lower the assessment mid-year if revenue drops.

Adjusting Your Assessment

Adjustments can be made unlimited times via Mijn Belastingdienst. After submission, the monthly amount is recalculated. Note: changes submitted after 1 October may not be processed until the following year.

Professional Help

At MOJKA Finance we help entrepreneurs across the Netherlands estimate and request the right provisional assessment, preventing unpleasant surprises and unnecessary interest charges. Schedule a call and we will run the numbers for you. As your expat accountant in Rotterdam, MOJKA Finance is here to help – contact us for a free consultation.