1The provisional assessment in a nutshell
2Two directions
| You get money back | You pay extra | |
|---|---|---|
| Typical reason | Mortgage interest, gifts, a large deduction | Freelance profit, Box 3 savings, income without payroll tax |
| How it works | A monthly payment into your account | Monthly instalments by direct debit or transfer |
| Benefit | Your refund during the year, not 12+ months later | No big bill and less tax interest later |
3When does it make sense?
Your situation
You have a mortgageYes: the interest deduction means payroll tax withholds too much, so you get it back monthly.
You are self-employedYes: there is no payroll tax, so you pay in instalments. See your annual return as a freelancer.
You have savings or investments above the allowanceThe Box 3 tax is often collected through one. See Box 3 actual returns.
You have a second job or side incomeOften wise, to spread the extra tax instead of paying it in one go.
4How to apply or change it
- 1Log inMijn Belastingdienst, with DigiD
- 2Estimateincome, deductions and assets for this year
- 3Decisionusually within weeks
- 4Monthlypayments or instalments for the rest of the year
5Worked example: the year-end settlement
- Total tax for the year
- €15,000
- Withheld by your employer
- €20,000
- Refund you are due
- €5,000
- Received through the provisional assessment
- €200 a month × 12 = €2,400
- Still to receive after filing
- €2,600
6Risks and how to avoid them
Benefits
- Money during the year instead of a year later
- No surprise bill after filing
- Less or no tax interest on tax you owe
Watch out for
- Estimating deductions too high: you pay back after filing
- Forgetting to update it when your income changes
- Benefits (toeslagen) are based on income too: update both
7What happens when you file
- 1File your return as usual
Between 1 March and 1 May for last year.
- 2The return is compared with what you received or paid
The difference is settled.
- 3You get or pay the rest
Usually through a new assessment within weeks.
8Common questions
Can I stop the monthly refund?
Yes, change it to zero in Mijn Belastingdienst; you then get everything after filing.
Does it replace my tax return?
No. You still file; the return decides the final amount.
I got a provisional assessment I did not ask for. Why?
The Belastingdienst sends one automatically when last year showed a refund or tax due, for example with a mortgage, Box 3 or freelance income.
Can I pay a tax bill in more instalments?
Yes, you can ask for a payment arrangement. See letter templates.
Sources
This article is based on these official pages. If anything here differs from them, the official page is right.
Ready to run your own numbers?
Full tax return calculator