What is the provisional income tax assessment?
The provisional assessment sent in January is an estimate of the income tax you need to pay for 2026. The estimate is based on your provisional assessment for 2025 or your last definitive 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 your tax return and receive a definitive assessment. Your provisional assessment is then settled in it.
What is the advantage of the provisional assessment?
With a provisional assessment, you avoid financial surprises. Especially if you have just started your business, are stopping as an entrepreneur, or if you expect to make more profit, it is likely that your income has changed significantly. This may result in having to pay a large amount of income tax all at once with the definitive assessment at the end of the year.
What should I pay attention to with a provisional assessment?
Have you received a provisional assessment for 2026? Then check it carefully inMy Tax Office. The provisional assessment is based on the provisional assessment for 2025 or the last definitive income tax assessment. There may have been many changes in your personal or financial situation in the meantime.
Why don’t I receive a provisional assessment as a starting entrepreneur?
Have you just started your business? Then you usually do not receive a payable provisional assessment yet because the Tax Office does not have data from previous assessments. You can apply for the provisional assessment yourself inMy Tax Office.
How can I change my provisional assessment if something changes in my situation?
It may be that the data on your provisional assessment is no longer correct. For example, because your personal situation has changed. Think of 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 it, log in to My Tax Office. Click on 'Income Tax' and then on 'Provisional Assessment'. Check your data and adjust the amounts that change. Take your time to make changes. More information on how to check the provisional assessment and in which situations it is good to change it can be found atbelastingdienst.nl/voorlopigeaanslag.
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I also received a provisional assessment for the Health Insurance Act (Zvw). How does that work?
Everyone with income contributes to the Health Insurance Act. If you are employed or receive benefits, an employer or benefits agency ensures that the contribution is paid. But as an entrepreneur, you have to ensure that you pay the income-dependent Zvw contribution yourself.
If the Tax Office expects that you need to pay the contribution based on your income, you will also receive a provisional Zvw assessment as an entrepreneur. This provisional assessment is also an estimate based on your income from the last provisional or definitive income tax assessment. The definitive contribution to the Zvw is also calculated based on the definitive income tax assessment.
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I need help with applying for or changing my provisional assessment. Who can I turn to?
Can't figure it out? Unsure about what to fill in? The Tax Office is happy to help. For more information and options, visitbelastingdienst.nl/voorlopigeaanslag. This way, you can move forward again.
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