Can I stop my provisional assessment as a non-resident taxpayer?

Only if you get a refund through your provisional assessment. And you are sure that your situation will change this year.

Do you have a provisional assessment due?

Then you cannot stop your provisional assessment, only change it.

Stopping your provisional assessment online

This is only possible in the following situations:

  • You get a refund through your provisional assessment for deductions. For example, you are entitled to mortgage interest relief.
  • You get a refund through your provisional assessment for tax credits. And you have no deductions. For instance, you have the general tax credit and the income-related combination tax credit.

On the back of your provisional assessment, you can see your deductions and tax credits. We have sent you this provisional assessment on paper and in your Berichtenbox.

As of 1 December you can stop your provisional assessment 2024 with the online form ‘Uitbetaling van mijn voorlopige aanslag 2024 stopzetten’ ('Stop payment of my provisional assessment 2024’). Please do this after you have received your provisional assessment 2024. You will find this online form on Mijn Belastingdienst under 'Inkomstenbelasting' (‘Income tax’).

Stopping with the paper form

Unable to stop your provisional assessment online? In that case, please use 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 the entire form. In other words, with the data that do not change and the data that you wish to change. Send the completed form back to us. If it shows that you are no longer entitled to a provisional assessment, we will stop it.

What happens next?

Within 8 weeks you will receive a reply from us.

If you have already received money in the year of the provisional assessment, you may have to repay a certain amount. We will inform you of this, as well.