Netherlands Provisional Assessment Calculator
Check if your provisional assessment still matches your expected income. Avoid additional payments and get immediate advice on adjustments.
What does this calculator do?
- Checks your provisional assessment
Compares your current monthly amount with your expected tax liability
- Provides clear advice
Too low, too high, or just right - with concrete recommendations
- Prevents surprises
Know exactly what to expect at year-end
Frequently asked questions
If your profit turns out higher or lower than expected, it's wise to adjust your provisional assessment. This helps you avoid a large additional payment (or paying too much in advance).
You can usually adjust your provisional assessment until May 1 of the following year. If you've already filed your tax return for that year, you can no longer adjust your provisional assessment.
If your provisional assessment is too low, you'll need to pay the difference after filing your return. You may also pay tax interest on the shortfall. That's why it's wise to adjust in time.
Why check your provisional assessment?
Prevent surprises
As a freelancer or sole proprietor, you can request a provisional assessment to pay tax monthly. This prevents a large additional payment, but only if the amount is correct.
If your profit turns out higher or lower than expected this year, your provisional assessment is no longer appropriate. Therefore, regularly check if the monthly amount is still correct.
When to adjust?
- Your profit is higher or lower than last year
- You started as an entrepreneur this year
- You have additional income (e.g., salary alongside your business)
- Your situation has changed (e.g., no longer entitled to startup deduction)
Paying too little
If your provisional assessment is too low, you must pay the difference after your tax return. You may pay tax interest on the shortfall. For income tax, a tax interest rate of 5% applies from January 1, 2026.
It is better to increase your provisional assessment in time, so you don't get a large additional payment and don't have to pay interest. Always check the current rate with the Dutch Tax Administration.
Paying too much
If your provisional assessment is too high, you unnecessarily lock up money with the Dutch Tax Administration. You will get it back after your tax return, but you could better use or invest that money yourself.
Lower your provisional assessment if you expect your profit to be lower than last year.
How to change your provisional assessment?
- Log in to Mijn Belastingdienst
- Go to "Voorlopige aanslag" (Provisional assessment) and choose the correct tax year
- Click on "Aanvragen" (Request) or "Wijzigen" (Change)
- Enter your expected income
- The Tax Administration automatically calculates a new monthly amount
- Check and submit your request
Last checked: April 2026 • Based on published rates from Dutch Tax Administration 2025/2026
Please note about this calculator
- This calculator provides an indication. Use the official tool from the Dutch Tax Administration for the final calculation.
- The calculator does not take fiscal partnership into account. In that case, the calculation is more complex.
- You can usually change your provisional assessment until May 1 of the following year.
- If you have already filed your tax return, you can no longer change your provisional assessment for that year.
- For personal advice, you can always contact us.
Need help with your provisional assessment?
We are happy to help you with an accurate calculation and submitting your provisional assessment.
Schedule free meetingNo obligations • Response within 24 hours