Can I apply for a provisional assessment as a non-resident taxpayer?
Yes, you can, but maybe not for all tax allowances and tax credits.
For what can you apply for a provisional assessment?
That depends on your personal situation. See for what provisional assessment you can apply for.
Why apply for a provisional assessment?
Do you get a refund from us? Then you don't have to wait for your money with a provisional assessment.
Do you have to pay? In that case, pay in advance so that you have to pay as little as possible when your receive your final assessment.
How to apply for a provisional assessment
As of 1 December, you can do this online on Mijn Belastingdienst. Or by using the paper form ‘Aanvraag of wijziging voorlopige aanslag 2024 voor buitenlandse belastingplichtigen' (Apply for or change of a provisional assessment 2024 for non-resident taxpayers, only available in Dutch). You can order this form online, complete it and return it to us by post.