The provisional assessment for income tax

As an employee, your employer withholds payroll tax every month. As a freelancer, that does not happen: you pay your income tax yourself. With a voorlopige aanslag (provisional assessment), you spread that payment over the year. (Rijksoverheid: what is the provisional assessment)

What is it?

The provisional assessment is an estimate of the tax for the year. The Belastingdienst makes this estimate based on the data it has. You pay in instalments, usually monthly.

Requesting or changing it

You request or change a provisional assessment in Mijn Belastingdienst. You choose the form for the year and enter your expected profit. Check the data that is already filled in: it may come from an earlier year. (KVK: provisional assessment as a starter)

As a starter

Have you just started? Then the Belastingdienst does not yet know what you earn. Requesting a provisional assessment prevents a high bill afterwards. (Belastingdienst: starting entrepreneur)

Change it if your profit changes

Do you earn more or less than you expected? Then adjust the provisional assessment. Paying too little means paying extra afterwards, often with interest. If you pay too much, you only get it back after the final assessment.

In ZZPboek

The tax estimate report calculates your expected income tax from this year's entries. Compare that amount with your provisional assessment. If the difference is large, change your provisional assessment.