Can I apply for a provisional assessment as a non-resident taxpayer?
Yes, you can, but maybe not for all deductions and tax credits.
For which deductions and tax credits?
That depends on your personal situation. See what provisional assessment you can apply for.
Why apply for a provisional assessment?
If you’re expecting a refund from us, applying for a provisional assessment ensures that you will already receive the money this year. You will receive an advance from us every month. This way you don’t have to wait for your final assessment.
If you need to pay, the provisional assessment lets you pay in instalments in advance. You will pay an amount every month. This way, when the final assessment is made, you don’t have to pay a large amount at once.
Apply for a 2026 provisional assessment directly
Log in to Mijn Belastingdienst using your DigiD or another EU-approved login.
Log in to Mijn Belastingdienst
Or order a paper form:
We will send you the form within 1 week. Complete the form and return it to us by post.