Tax and government mail
Voorlopige aanslag
Provisional tax assessment
What does Voorlopige aanslag mean?
A voorlopige aanslag is a provisional income tax assessment. The Belastingdienst sends one either before or during a tax year, based on an estimate of your income (common with box 3 savings, a mortgage or self-employment), or after you file your return. It shows an amount to pay or a refund, often spread over monthly instalments. It is not the last word: a definitieve aanslag follows once your return has been checked.
Key facts
| What it is | Provisional income tax bill or refund |
| Based on | An estimate, or your filed return before it is checked |
| Payment | Often in monthly instalments |
| Reply to a return filed before 1 April | Before 1 July |
| Objection deadline | 6 weeks from the date on the letter |
What to do
- Check the income and deductions it is based on. An estimate from last year may no longer match your situation.
- If your income or deductions have changed, adjust it yourself in Mijn Belastingdienst. That is quicker than objecting.
- Pay the instalments on time, or let the refund come in monthly. Missing an instalment can make the full amount due at once.
- If you disagree with a decision in it and cannot adjust it online, file a bezwaar within 6 weeks of the date on the letter.
- Keep it with your return. The final assessment is compared against what you already paid or received.
Worth knowing
A provisional refund is not money you are guaranteed to keep. If the final assessment comes out lower, you pay the difference back. With a provisional refund based on a mortgage or other deductions, keep that figure realistic.
Frequently asked questions
Why did I get a voorlopige aanslag without filing anything?
The Belastingdienst sends one when it expects you to owe tax or receive a refund over the year, for example because of box 3 savings, a mortgage interest deduction or income without wage tax. It is based on an estimate, usually from the previous year.
Can I change a voorlopige aanslag?
Yes. You can request a change in Mijn Belastingdienst when your income or deductions change. The Belastingdienst then sends a revised provisional assessment with new instalments.
Is a voorlopige aanslag the same as a definitieve aanslag?
No. The provisional one is an estimate or an unchecked version of your return. The definitieve aanslag is the final decision after your return is checked, and any difference is settled then.
Read next
Official sources
More Dutch terms: tax and government mail
Plain-English explanations of the words on your letters and contracts.