Provisional tax assessment 2025 (Voorlopige Aanslag)

Provisional Tax Assessment Voorlopige Aanslag

1. About the Invitation

Tax authorities (Belastingdienst) estimate in advance, based on your income from two years ago, i.e., the year 2023, how much income tax you will have to pay in the year 2025. That’s why they send you a provisional assessment for 2025 in January 2025.

This is a mandatory invitation. The advantage you have is that when the provisional assessment for 2025 is sent, you would pay less taxes in the 2025 income tax return (filed between March and April 2025) since you already paid taxes in advance (only if you owe taxes).

2. It may seem strange that you already have to pay taxes for 2025.

Nevertheless, it’s not that crazy because many people already pay taxes in the current fiscal year.

If you receive wages or benefits, your employer or benefits agency withholds taxes every month and pays it to the Tax Authorities (Belastingdienst) on your behalf.

3. Do you have income besides wages or benefits? Or do you have assets like savings or stocks?

In that case, you will also start paying taxes in the same year with a provisional assessment for 2025.

4. You should check if the provisional assessment for 2025 is correct.

a. If you owe taxes, you can choose to pay in installments:

•  You can pay in a maximum of 11 installments.

– The amount of the 1st installment must be received by the Tax Authorities before March 1, 2025, and each installment must be paid every month on the same day as the first installment.

– If the total amount is in the Tax Authorities’ account before March 1, 2025, you will receive a discount.

b. If the data in your provisional assessment for 2025 is incorrect:

•  You can change the provisional assessment for 2025; contact us for more informacion: info@tax-in.com.

Provisional Tax Assessment Voorlopige Aanslag

https://www.tax-in.com/en/income-tax-and-30-ruling/

Source: Belastingdienst (Tax Authorities).