How to apply for a 2025 provisional assessment as a non-resident taxpayer

You can easily apply for a provisional assessment in Mijn Belastingdienst.

Apply for a provisional assessment directly

Or order a paper form:

Order the form Apply for or change of a 2025 provisional assessment for non-resident taxpayers

We will send you the form within 1 week. Complete the form and return it to us by post.

When will you be informed?

Within 8 weeks you will be informed about your provisional assessment.

For which deductions and tax credits?

This depends on your personal situation. Check for which deductions and tax credits you can apply for a provisional assessment.

Until when can you apply for a provisional assessment?

That depends on whether you have to file an income tax return for the year for which you want to apply for the provisional assessment.

You are required to file a tax return

In this case, you can apply for a provisional assessment until the final date by which your tax return has to be filed. This date is mentioned in your tax return letter.

If you have been granted a postponement for your tax return, the postponement date is also the final date on which you can apply for a provisional assessment.

You are not required to file a tax return

In that case, you can apply for a provisional assessment until 1 May after the year for which you want to apply for the provisional assessment. For 2025, you can therefore do so until 1 May 2026. After that, you can only file a tax return directly.

No need to apply for every year

If you have a provisional assessment this year, you will automatically receive a provisional assessment for the new year. You will be informed about this as of mid-December.

Want help with your 2025 provisional assessment?

Then you can video call us. You will then speak to an employee of the Tax Administration. Easily make an appointment online.