When do I apply for a provisional assessment?
If you expect to receive a tax refund, for example because you own a house, or if you expect to have to pay tax, for example because you have income that is not taxed, you don’t have to wait for the assessment you receive after you have completed a return. You can apply for a provisional assessment that allows you to receive tax back or pay tax each month beforehand in instalments.
If you already have a provisional assessment and your situation changes, you can change your provisional assessment. You will then be sent a new provisional assessment.
When do I receive a tax refund?
If you are in paid employment or receive benefits, you pay tax over that income as your employer or benefit agency withholds income tax and national insurance contributions from it. But your employer or benefits agency does not take into account your personal circumstances. You may for example be entitled to tax credit or have tax-deductible items, in which you pay too much tax and can receive a tax refund.
The tax-deductible items and tax credit for which you can apply for a provisional assessment depends on your situation.
When do I pay tax?
It is possible that you must pay tax. For example if you:
- have a job and also receive a benefit
- have 2 or more jobs
- receive a pension in addition to your old-age pension (AOW)
- are not employed and earn income, for example as a sole trader with no employees
- practice an independent profession or have your own business or company
- have a large amount of assets, for example a holiday home or investments
The amount you are refunded or must pay depends on your situation.
Receiving a tax refund or paying tax in one go
If you filed a tax return, you will usually be issued a provisional assessment first and, later, a final assessment. The provisional assessment is a provisional calculation of the tax that you will ultimately be refunded or must pay. This provisional calculation is based on the information which you stated, but which has not yet been checked by us. This amount is transferred to your bank account or you must pay the amount to us.
Once we have checked the information you entered, we will do a final calculation. If our final calculation differs from the provisional calculation, you will be refunded or have to pay the difference. You will be issued a final assessment for this purpose.
- Filing a tax return (Aangifte doen: hoe werkt het, only available in Dutch).