Provisional tax assessment outside the Netherlands
If you live abroad and have to pay tax in the Netherlands or receive a tax refund from the Netherlands, you can possibly apply for a provisional assessment. You will then pay or be refunded a given amount of tax every month.
What is a provisional tax assessment?
If you are issued a tax provisional assessment, you will receive a tax refund or pay your tax in monthly instalments. You then do not need to wait for an assessment after you have filed a tax return. You must apply for a provisional assessment yourself. You can do this by completing a form.
If you have not received a provisional assessment click here to see if you can apply for a provisional assessment. You can apply for a provisional tax assessment by completing the form, ‘Request or amend a provisional assessment for non-resident taxpayers’. A separate form can be ordered online for each tax year.
You can amend or stop your provisional assessment by completing the form, ‘Request or amend a provisional assessment for non-resident taxpayers’. A separate form can be ordered online for each tax year.
You can amend a provisional assessment when:
- you buy or sell your home
- your family situation changes
- your income changes
- you start a business or have income from other activities
- you start a course of study
- you reach pension age
- you no longer work in the Netherlands
- you disagree with your assessment
Submit the provisional assessment form
The form to apply for a provisional assessment can be completed on paper only. Always complete the form in full and post it to the Tax Administration. The Tax Administration will send you a new provisional assessment (information in Dutch) within eight weeks of receiving the form. How long it takes to reach you depends on the postal service in your country of residence. Do not make any payments before you receive your provisional assessment.
You only have to apply once
You only have to apply for a provisional assessment once. Afterwards you will receive a letter from the Tax Administration in December every year, stating the amount you will pay or be refunded in the following year. The letter will also include the information underlying the assessment. Check the information and inform the Tax Administration of any corrections if necessary.
Always inform the Tax Administration of any changes in your situation. The Tax Administration bases your provisional assessment on information from previous years. If, for instance, you do not inform us that your income has changed, your provisional assessment will be too high or too low. You will have to make an additional payment (plus interest) or receive a refund after the end of the year.
Until when can I apply for or amend a provisional assessment?
The latest date on which you can apply for or amend a provisional assessment depends on whether you have to file an income tax return for the year in question.
The final date on which you can apply for or amend a provisional assessment is the date on which the Tax Administration must have received your tax return. The date is stated on the letter inviting you to file a tax return. If the deadline to file a tax return has been extended, the extended date is the date on which you can apply for or amend a provisional assessment.
The final date on which you can apply for or amend a provisional assessment is 30 April in the year following the year in question. The final date for 2023 is therefore 30 April 2024.
Paying a provisional assessment
You will receive a giro collection slip (acceptgiro) to pay your provisional assessment. If you do not use it, transfer the amount due stating the payment reference. The reference is written on the giro collection slip.
If you are moving abroad
Contact
If you have any questions, please do not hesitate to contact us.