Explainers
Provisional tax assessments (voorlopige aanslagen)
Provisional tax assessments (voorlopige aanslagen)
What is a voorlopige aanslag?
A voorlopige aanslag is an advance assessment of your taxes for a future year. For 2026, these assessments are usually based on your final tax return for 2024.
You may receive:
- a provisional income tax assessment (inkomstenbelasting), and
- a provisional healthcare contribution assessment (ZWV).
The idea is simple: instead of facing one large tax bill later, you pay (part of) your taxes spread out over the year.
Why did I receive one now?
Everyone who had sufficient income in 2024 receives a provisional assessment.
If this is the first time you’ve ever received one, that usually means: your income crossed the relevant threshold for the first time, or your situation changed (for example: starting freelancing, higher profits, or fewer deductions).
So: it’s not a penalty — it’s a sign that your taxable income has increased.
How can you pay a voorlopige aanslag?
You have three options:
What if the estimated income is incorrect?
Sometimes the projected income for 2026 is completely unrealistic, for example if:
https://www.belastingdienst.nl/voorlopige_aanslag
Or — if you’re a client — we can do this together during your first income tax appointment.
Unsure what to do?
A voorlopige aanslag can feel confusing or intimidating, especially the first time you receive one. If you’re unsure whether the amount makes sense, you should change it, or which payment option is best for you, just get in touch. We’re happy to help you make sense of it!
A voorlopige aanslag is an advance assessment of your taxes for a future year. For 2026, these assessments are usually based on your final tax return for 2024.
You may receive:
- a provisional income tax assessment (inkomstenbelasting), and
- a provisional healthcare contribution assessment (ZWV).
The idea is simple: instead of facing one large tax bill later, you pay (part of) your taxes spread out over the year.
Why did I receive one now?
Everyone who had sufficient income in 2024 receives a provisional assessment.
If this is the first time you’ve ever received one, that usually means: your income crossed the relevant threshold for the first time, or your situation changed (for example: starting freelancing, higher profits, or fewer deductions).
So: it’s not a penalty — it’s a sign that your taxable income has increased.
How can you pay a voorlopige aanslag?
You have three options:
- Pay the full amount at once: You can pay both the income tax and Zvw amounts in a single payment
- Automatic monthly instalments (automatische incasso): The Belastingdienst will divide the total into monthly instalments and collect them automatically
- Manual instalments: You can pay the bill yourself in instalments: Each instalment is 1/11th of the total amount. You must pay the first instalment before the date mentioned in the letter. Each next instalment must be paid within one month of the previous one. You need to calculate and schedule these payments yourself.
What if the estimated income is incorrect?
Sometimes the projected income for 2026 is completely unrealistic, for example if:
- you are closing your business
- you expect much lower income
- you’re unable to work due to illness or other reasons
https://www.belastingdienst.nl/voorlopige_aanslag
Or — if you’re a client — we can do this together during your first income tax appointment.
Unsure what to do?
A voorlopige aanslag can feel confusing or intimidating, especially the first time you receive one. If you’re unsure whether the amount makes sense, you should change it, or which payment option is best for you, just get in touch. We’re happy to help you make sense of it!