Why do I receive a provisional assessment as a non-resident taxpayer, despite not having requested one?

You will receive a provisional assessment (voorlopige aanslag) if we expect you to pay tax over the coming year. This is to prevent you from having to pay a large amount of tax all at once after filing your income tax return.

We look at your previous return

If we expect that you will need to pay tax over the coming year based on your previous income tax return, we may send you a provisional assessment, even if you have never requested one before. Always check the details in your provisional assessment and make adjustments where necessary.

It’s important to check your provisional assessment

Always check the details in the provisional assessment and make changes where necessary. For example, check if the estimated income from your employer, business or pension matches what you expect to receive. Also make sure your deductible items are still roughly in line with previous years.

Are the details of your provisional assessment correct?

Is so, you can choose how you will pay the assessment:

In a maximum of 11 instalments
Your provisional assessment will indicate when the first instalment is due.
In 1 full payment

You don’t need to inform us of your choice. We can tell from your payment if you are paying the amount in instalments or all at once.

Are the details of your 2025 provisional assessment incorrect?

As of 1 December, you can update your provisional assessment online in Mijn Belastingdienst and pass on the correct information. If you do not have the details yet, make an estimate.