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Voorlopige aanslag: what this Belastingdienst letter means

Short answer: a voorlopige aanslag is the Belastingdienst's estimate of the income tax you will pay, or get back, for one year, usually spread over monthly instalments. Check whether the estimate still fits your income. If it doesn't, change it in Mijn Belastingdienst. You can't object to it; you change it instead.

What is a voorlopige aanslag?

It is a provisional assessment for income tax, national insurance contributions and the income-related health insurance contribution. After the year ends you file your tax return and get a final assessment (definitieve aanslag). What you already paid or received is settled against it.

There are two kinds:

You pay (te betalen): you pay the expected tax in monthly parts instead of one large bill later.
You get money back (voorlopige teruggaaf): you receive money every month, for example because of the mortgage interest deduction (hypotheekrenteaftrek).

Didn't ask for one? The Belastingdienst sends one when it expects you will owe tax, usually based on your last tax return, for example because of business profit. Once you have one, it is normally renewed every year.

How paying works

One payment or instalments. Pay the full amount within 1 month of the date on the letter, or in equal monthly instalments (termijnen). There are at most 11; the later in the year the letter is dated, the fewer you get. Everything must be paid by 31 December.
Automatic debit (automatische incasso). You can switch it on in Mijn Belastingdienst once the letter has arrived. You have to request it again every year.
Use the details on your own letter. Pay with the payment reference (betalingskenmerk) and the account number printed on the letter. The Belastingdienst moved to new bank account numbers on 1 May 2026, so don't copy an old number from the internet. The official list is on belastingdienst.nl.
Getting money back? Refunds are paid monthly, usually around the 15th. The first payment comes about 8 weeks after you apply. If the monthly amount is under €50, you get it in one go.

Is the amount wrong? Change it

The Belastingdienst says you can't object (bezwaar maken) to a provisional income tax assessment. You change it instead:

Log in to Mijn Belastingdienst with DigiD and choose to change your voorlopige aanslag. Someone you trust can do it for you with DigiD Machtigen.
Enter your expected income and deductions for that year.
Wait for the new assessment. This usually takes 4 to 5 weeks, at most 8.

You can change it whenever your situation changes, until 1 May of the following year or until you file that year's tax return. No DigiD yet? Call the BelastingTelefoon (0800-0543, or +31 55 538 53 85 from abroad) and ask for the paper form.

If the Belastingdienst doesn't accept your change, you get a decision called an afwijkingsbeschikking. You can object to that decision.

Avoid tax interest

The Belastingdienst charges tax interest (belastingrente) on income tax if your tax return arrives on or after 1 May after the tax year, or if it changes the figures you filed. Interest runs from 1 July. The rate for income tax is 5% in 2026.

The simple way to avoid it: file your return before 1 May and make sure it is complete and correct.

Just moved to the Netherlands? The M form

For the year you moved here, you usually file the M form (aangifte M), not the regular return. It covers the part of the year you lived in the Netherlands.
You normally get a letter about it at your Dutch address if your registration in the BRP is correct. No letter? Check on belastingdienst.nl whether you must file anyway.
For tax year 2025 the deadline was 1 July 2026. Your letter states your exact date.
After you file, you usually hear back within 3 months, either with a letter or with a voorlopige aanslag.
Leaving the Netherlands later? Stop any monthly voorlopige aanslag straight away.

When does it arrive and where can I see it?

New assessments for the coming year usually arrive from mid-December.
In Mijn Belastingdienst, Overzicht betalen en ontvangen shows what you have to pay or will receive.
Replies to a change you requested can also land in your Berichtenbox on MijnOverheid. Turn on email alerts so you don't miss them.

Not the same as toeslagen

Allowances (toeslagen) such as rent or healthcare allowance come from Dienst Toeslagen. Their letters talk about a voorschot (advance) and a definitieve berekening (final calculation). That is a separate system from your income tax assessment.

Watch out for fake messages

The Belastingdienst never sends payment requests by email, text message, WhatsApp or phone, and never asks you to pay through a link. A real payment request comes as a letter or assessment. When in doubt, log in to Mijn Belastingdienst yourself instead of using a link or number from the message.

Words on the letter

Dutch	Meaning
voorlopige aanslag	Provisional assessment
voorlopige teruggaaf	Provisional refund
definitieve aanslag	Final assessment, after your tax return
te betalen	Amount to pay
termijn	Instalment
betalingskenmerk	Payment reference; always include it
uiterlijk	At the latest
aanslagnummer	Assessment number; quote it when you contact them
dagtekening	Date of the letter; deadlines count from it

Your checklist

Checked whether you pay or get money back, and how much
Chose one payment or instalments; automatic debit on if you want it
Took the payment reference and account number from the letter itself
Income changed? Changed the voorlopige aanslag in Mijn Belastingdienst
Moved here this year? M form deadline in your calendar

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FAQ

Can I object to a voorlopige aanslag?

No. The Belastingdienst says you can't object to a provisional income tax assessment; you change it in Mijn Belastingdienst instead. If your change is not accepted, you get an afwijkingsbeschikking, and you can object to that.

I can't pay it all at once. What can I do?

Pay in the monthly instalments shown on the letter, or switch on automatic debit in Mijn Belastingdienst. Everything has to be paid by 31 December of that year.

Why did I get a voorlopige aanslag I didn't ask for?

The Belastingdienst sends one when it expects you will owe tax, usually based on your last tax return. Check whether the estimate still matches your income and change it if it doesn't.

I moved to the Netherlands this year. Which tax return do I file?

Usually the M form, which covers the part of the year you lived here. You normally get a letter about it. For tax year 2025 the deadline was 1 July 2026.

Is this the same as my toeslagen letter?

No. Allowances are handled by Dienst Toeslagen, which sends its own advance (voorschot) letters. They are separate from your income tax.

Official sources

Last checked 7 October 2026. The Belastingdienst is the official source for what applies to you. Stapje explains letters; it is not a tax adviser or a government service.