Can I apply for a provisional assessment as a non-resident taxpayer?
Yes, you can, but maybe not for all deductions and tax credits.
For which deductions and tax credits?
That depends on your personal situation. See for what provisional assessment you can apply for.
Why apply for a provisional assessment?
If you get a refund from us, a provisional assessment will give you that money already this year. You do not have to wait on your final assessment.
If you have to pay, you will pay that amount with a provisional assessment in advance. You will not have to pay a large sum all at once with your final assessment.
Apply for a 2025 provisional assessment directly
Log in to Mijn Belastingdienst using your DigiD or an EU-approved login key.
Log in to Mijn Belastingdienst
Or order a paper form:
We will send you the form within 1 week. Complete the form and return it to us by post.